Answers · UK 2025/26
How long do I need to keep my Self Assessment records and receipts?
Keep records for at least 22 months after the end of the tax year if you only have employment or simple income, and at least 5 years after the 31 January filing deadline if you are self-employed or a landlord. So 2025/26 self-employed records must be kept until 31 January 2032.
Full answer
HMRC sets minimum retention periods so it can check your return during an enquiry. The period depends on how you earn. If you are employed or a pensioner filing Self Assessment, keep records until at least 22 months after the end of the tax year (so for 2025/26, until 31 January 2028). If you are self-employed, a partner, or run a property business, keep them for at least 5 years after the 31 January submission deadline. Worked example: Priya is a sole trader for the 2025/26 tax year, which ends 5 April 2026 with a filing deadline of 31 January 2027. She must keep her invoices, bank statements, mileage logs and expense receipts until at least 31 January 2032 (5 years after that deadline). If she filed late, the clock starts from her actual filing date. Records include sales invoices, till rolls, bank and credit card statements, receipts for allowable expenses, VAT records if registered, and records of any personal income such as savings interest, dividends and rental income. Digital copies (photos or scans) are acceptable. If HMRC opens an enquiry, you may need to keep records longer until it concludes. Penalties for failing to keep adequate records can reach GBP 3,000. Once you know your taxable profit, the self-employed tax calculator helps you estimate the bill those records support. Full guidance is at gov.uk/keeping-your-pay-tax-records.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.