We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Records and paperwork you must keep if you're self-employed as a sole trader or partner in a business: income, costs, profit, how long to keep records.
You must keep records of your business income and expenses for your tax…
You’ll need to keep records of: all sales and income all business expenses…
You must keep your records for at least 5 years after the 31 January…
Personal pay and tax records you must keep to fill in a Self Assessment tax return: which records to keep, how long to keep records.
You need to keep records if you have to send HM Revenue and Customs (HMRC)…
You must keep records about your business income and costs for longer if…
Income from employment You should keep documents about your pay and tax,…
You should keep all: bank or building society statements and passbooks…
You should keep details of: the dates when you let out your property all…
You may have to pay Capital Gains Tax if you sell (or ‘dispose of’)…
You should keep: evidence of income you’ve earned from overseas, like…
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.
You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics.
It’s important that you keep up-to-date records of the income and expenditure connected with your company.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Guidance on the official receivers' duty to deal with the books and records of insolvents.
Running a limited company - including directors' responsibilities, company annual returns, reporting company changes and how to take money out of a limited company
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
If you're an energy producer, supplier or customer, check what records and accounts to keep to help you complete returns and claim any reliefs or exemptions.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
Find out how much you'll need to pay if Digital Services Tax applies to your business.
What is a financial statement and why should directors maintain them?
Find out what records you must keep and how to keep them if you're registered for VAT.
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
A framework to help schools to collect information about their income and expenditure.
Advice about what records to keep for tax purposes and how long to keep them.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).