2. How long to keep your records

You must keep records about your business income and costs for longer if you’re self-employed.

How long you should keep your records depends on whether you send your tax return before or after the deadline.

HM Revenue and Customs (HMRC) may check your records to make sure you’re paying the right amount of tax.

Tax returns sent on or before the deadline

You should keep your records for at least 22 months after the end of the tax year the tax return is for.

Example

If you send your 2015 to 2016 tax return online by 31 January 2017, keep your records until at least the end of January 2018.

Tax returns sent after the deadline

You should keep your records for at least 15 months after you sent the tax return.