How long should you retain records? · United Kingdom

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

Sources consulted :

Your questions, in practice · United Kingdom

How long must expense evidence be retained?

Normally retain VAT records for 6 years. Payroll, company accounts and assets have their own periods; use the longer period when one document serves several obligations.

How long should invoices and expense claims be kept?

Normally retain VAT records for 6 years. Payroll, company accounts and assets have their own periods; use the longer period when one document serves several obligations. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.