After submitting your self-assessment return it is important to keep your records used to prepare the return. HMRC may ask to check your return, so it is important to keep the supporting documents and information used to complete your tax return.
There are no specific rules on how records must be stored. You can keep them on paper, digitally or as part of a software package, provided they remain accurate, complete and accessible if HMRC needs to review them.
If your tax return relates only to personal income, you should normally keep your records for at least 22 months after the end of the tax year they relate to. For example, records for the tax year ended 5 April 2026 should generally be kept until at least 31 January 2028. If you file your return late, records should be kept for at least 15 months after the date you submitted the return.
The records you should retain will depend on your circumstances but may include:
- employment records, such as P60s, P45s and P11D forms
- details of work expenses, including tools, travel and specialist clothing
- savings, investments and pension statements
- details of rental income and allowable expenses
- records of foreign income
- information relating to Capital Gains Tax
- details of state benefits and other taxable income
This is not a complete list. You should keep any records that support figures included in your tax return, including calculations and evidence for any claims or reliefs.
Different retention rules apply if you are self-employed or keep records for business purposes. Self-employed individuals must generally keep business records for at least five years after the 31 January filing deadline for the relevant tax year. Failure to keep adequate records can result in penalties from HMRC.
