Record-keeping and tax

Please note: record-keeping and tax guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Introductory guidance on record-keeping


Records and paperwork you must keep if you're self-employed - income, costs, profit, how long to keep records

Record-keeping for specific taxes


Advice on what records you need to keep for tax purposes and how long you need to keep them


Advice about what records to keep for tax purposes and how long to keep them


Personal pay and tax records you must keep to fill in a Self Assessment tax return


Keeping records for VAT - invoices, VAT account, sales and purchase records for reclaiming VAT


As the trustee of a registered pension scheme you are responsible for accurate record keeping to 91香蕉黄色视频 your tax returns


Records of a trust's income and expenses need to be kept to complete the Trust and Estate Tax Return and pass information to beneficiaries

Software and checks for record-keeping


Simple record keeping applications including cash basis and simplified expenses specifications


Businesses must keep records to fill in their tax returns correctly, pay the right tax at the right time to avoid interest and penalties

Record-keeping for international trade


You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics

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HMRC