General
In general, VAT records must be kept for six years. HMRC's requirements are set out in Notice 700/21.
In considering any request for a reduction in the six-year period, HMRC is likely to take the following into account1:
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•ÌýÌýÌýÌý any risk to the ability to control the business
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•ÌýÌýÌýÌý the revenue character (ie the compliance record) of the business
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•ÌýÌýÌýÌý the degree of independent audit control
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•ÌýÌýÌýÌý the degree to which storage space/cost is an issue
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•ÌýÌýÌýÌý the possibility of alternative means of preservation (microfilm/microfiche/electronic)
Given that records must now generally be kept digitally, it is less common for HMRC to agree to a reduced retention policy.
HMRC also maintains a policy of applying a minimum retention period in relation to certain records2.
| Type of document | Minimum period |
| Sales or service dockets (mainly used by large organisations especially those involved mainly in retail trading, eg mail order houses) | No restriction |
| Copies of orders, delivery notes, despatch notes, goods returned |
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Web page updated on 17 Mar 2025 14:36