Keeping your pay and tax records
How long to keep your records
You must keep records about your business income and costs for longer if you鈥檙e self-employed.
How long you should keep your records depends on whether you send your tax return before or after the deadline.
HM Revenue and Customs (HMRC) may check your records to make sure you鈥檙e paying the right amount of tax.
Tax returns sent on or before the deadline
You should keep your records for at least 22 months after the end of the tax year the tax return is for.
Example
If you send your 2024 to 2025 tax return online by 31 January 2026, keep your records until at least the end of January 2027.
Tax returns sent after the deadline
You should keep your records for at least 15 months after you sent the tax return.