SolvedCH14800 | Record Keeping: How long must records be retained for: Shorter retention periods
From HM Revenue & Customs · Compliance Handbook
HMRC can specify in writing that records for income tax, capital gains tax, corporation tax and excise duty purposes can be kept for a shorter period than those shown in CH14530, CH14550, CH14600 and CH14990.
Different retention periods may be specified for different cases.
We have not specified any shorter periods so far.
A shorter retention period must not be specified
for PAYE and Construction Industry Scheme records, see CH14700, or
in any circumstances in which you suspect that avoidance is involved. To do so would be against HMRC’s anti-avoidance strategy.