VATREC3023 | Preserving records: Determining the 6 year period - Documents which record a series of events

Records such as ledgers, daybooks or stock books, which are:

• kept in bound books should normally be preserved for 6 years from the date of the last entry made in the bound book , or

• maintained in loose-leaf binders, on cards etc. should be preserved for 6 years from the date of the last entry on the loose leaf record

• kept in an electronic format are to be treated the same way as paper records.