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HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
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Preserving records: Determining the 6 year period - Documents which record a series of events

Records such as ledgers, daybooks or stock books, which are:

  • kept in bound books should normally be preserved for 6 years from the date of the last entry made in the bound book , or
  • maintained in loose-leaf binders, on cards etc. should be preserved for 6 years from the date of the last entry on the loose leaf record
  • kept in an electronic format are to be treated the same way as paper records.