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

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

Record-keeping for specific taxes

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

Charge, reclaim and record VAT
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.

Record keeping for pension trustees
As the trustee of a registered pension scheme you are responsible for accurate record keeping to support your tax returns.

Records to keep for trusts
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.

Software and checks for record-keeping

Commercial software suppliers of record-keeping applications
Find a list of simple record-keeping applications, including cash basis and simplified expenses specifications.

Record-keeping for international trade

Archiving your trade documents
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.