By
August 24, 2026
How Long Must a UK Limited Company Keep Company Records?
A UK limited company generally needs to keep its accounting records for at least six years from the end of the accounting period they relate to for Corporation Tax purposes.
However, different types of company records can have different retention periods, and some documents may need to be kept for longer.
Company directors are responsible for ensuring the business maintains adequate records and can provide them when required by HMRC or other relevant authorities.
For Corporation Tax purposes, a UK company should generally keep its accounting records for six years from the end of the relevant accounting period.
For example, if a company's accounting period ends on 31 December 2026, the relevant records would generally need to be retained until at least 31 December 2032.
Longer retention periods can apply in certain circumstances.
A UK limited company should retain sufficient records to explain its financial transactions and support its accounts and tax returns.
These can include:
These documents help support the figures reported in the company's accounts and tax returns.
There are circumstances where records may need to be retained beyond the normal period.
For example, longer retention may be appropriate or required if:
Companies should therefore avoid automatically destroying records simply because six years have passed without considering whether they are still required.
VAT-registered businesses generally need to keep VAT records for at least six years, subject to specific rules and exceptions.
Relevant records can include:
Businesses subject to Making Tax Digital should also comply with the applicable digital record-keeping requirements.
Payroll records have their own retention requirements.
Employers generally need to retain PAYE records for three years from the end of the tax year they relate to.
These may include information about:
Some employment-related records may need to be retained for longer for other legal or practical reasons.
Some company records are not simply accounting records and may need to be maintained for different periods.
Depending on the company, this can include information relating to:
Certain statutory company records should be maintained for as long as required under UK company law rather than being destroyed after the normal accounting record retention period.
Yes. Important incorporation and ownership documents are generally worth retaining for the life of the company.
Examples include:
These documents may be required many years after the company was originally incorporated.
Yes. Many company records can be stored electronically rather than as paper documents.
Digital records should remain:
Cloud storage and accounting software can make long-term record keeping easier, but companies should maintain appropriate backups and access controls.
The company's directors are ultimately responsible for ensuring that adequate company and accounting records are maintained.
Using an accountant, bookkeeper or accounting software does not remove this responsibility.
Directors should therefore make sure records are being stored correctly and will remain accessible for the required period.
Poor record keeping can make it difficult to prepare accurate accounts or demonstrate that tax returns are correct.
It can also create problems if HMRC requests information about previous transactions.
Depending on the circumstances, inadequate records can result in penalties or other legal and tax consequences.
Potentially, but not automatically.
Six years is an important retention period for many UK company accounting and tax records, but some documents may need to be kept for longer.
Before deleting or destroying old records, consider whether they relate to:
Important permanent company documents should generally be retained separately from routine accounting records.
For Corporation Tax purposes, records generally need to be retained for at least six years from the end of the accounting period they relate to.
Invoices supporting company accounts and Corporation Tax records will generally fall within the six-year retention period.
VAT records generally need to be kept for at least six years, subject to specific rules and exceptions.
Yes. Digital records are generally acceptable provided they remain complete, readable and accessible.
Business bank statements supporting the company's accounting and tax records should generally be retained as part of the relevant records.
It is sensible to retain important company formation and ownership documents for the life of the company rather than treating them as routine accounting records.
A UK limited company generally needs to keep its accounting records for at least six years from the end of the accounting period they relate to for Corporation Tax purposes.
However, VAT, payroll, statutory company and other records can have different requirements, and some documents should be retained for much longer.
A good approach is to maintain organised digital records, keep permanent company documents separately and check the applicable retention requirement before destroying old company records.
