SolvedCH14940 | Record Keeping: How long must records be retained for: Stamp duty land tax
From HM Revenue & Customs · Compliance Handbook
A person who is the purchaser in a land transaction must keep relevant records in connection with that transaction, see CH12600, until the later of
the relevant date, which means
the sixth anniversary of the effective date of the transaction, or
such earlier date as may be specified by the Commissioners of HMRC
and
the date on which
an enquiry into the return is completed, or
if there is no enquiry, HMRC no longer have the power to enquire into the return.
There is a shorter period where a person makes a claim, other than in a return or amendment to a return. In this case, the person must keep such records as may be needed to make a correct and complete claim until the latest of
the end of the twelve month period beginning with the date when the claim is made
where there is an enquiry into the claim or amendment to the claim, the time when the enquiry is completed, and
where the claim is amended and there is no enquiry into the amendment, the time when HMRC no longer has power to enquire into the amendment.