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HMRC internal manual

VAT Traders’ Records Manual

Preserving records: Determining the 6 year period - Preservation of parts of records

A taxable person is only legally required to preserve records that are less than 6 years old. It would not be a breach of the law if pages of a bound book, or parts of pages or cards, were destroyed piecemeal as soon as the information recorded on them had been kept for the statutory period. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)