The length of time you need to keep tax records depends on the types of income you earn and the types of tax you are paying. A list of time limits is set out below:
Income Tax and Capital Gains Tax
A company subject to Corporation Tax
Six years from the end of an accounting period. For the year ending 31 December 2016 you would need to keep records until 31 December 2022.
You should keep records for at least six years.
You should keep payroll records for three years after the end of a tax year. For 2016-17 this would be until 5 April 2020.
These deadlines can be extended. For example, if: