CH215000 | How to do a compliance check: records: how long records should be kept

The periods for which records need to be retained is set in the primary law and varies across the taxes.

For detailed information see

• CH14500 for income tax and capital gains tax

• CH14600 for corporation tax

• CH14650 for capital gains and losses

• CH14700 for PAYE and Construction Industry Scheme

• CH14900 for direct taxes claims not included in a return

• CH14930 for insurance premium tax

• CH14940 for stamp duty land tax

• CH14950 for aggregates levy climate change levy and landfill tax

• CH15100 for VAT

• CH14990 for excise duties.

The greatest cost associated with records tends to be their creation, but retention costs can also be significant. As a concession, we can allow reduced retention periods, see CH216000.