Short answer
Keep company records for at least six years from the end of the accounting period they relate to. Records for assets held longer, or for periods under enquiry, must be kept longer, and the register of members is kept permanently.
Compliance & ECCTA
How long do I need to keep company records?
Six years from the end of the accounting period for most company records, longer for assets and some registers. What to keep and in what format.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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Keep company records for at least six years from the end of the accounting period they relate to. Records for assets held longer, or for periods under enquiry, must be kept longer, and the register of members is kept permanently.
01
What counts as records
02
Format and dissolution
What counts as records
Sales and purchase invoices, bank statements, contracts, payroll records, VAT records, stock records, capital asset purchase documents, dividend minutes and vouchers, and the underlying bookkeeping. HMRC can require any of them to support the CT600.
VAT records generally follow the same six year rule, payroll records should be kept for at least three years after the tax year but six is safer, and capital asset records should survive until six years after disposal because the base cost is still needed.
Format and dissolution
Digital copies are acceptable provided they are complete, legible and retrievable, which is one reason cloud bookkeeping with attached receipts is now the default. A shoebox that cannot be searched is technically compliant and practically useless.
If a company is dissolved, the former directors must keep records for at least seven years from dissolution, or longer in liquidation. Do not delete everything the week the company comes off the register.
Before you act
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
Local help
Talk to a limited company accountant near you
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
How long do I need to keep company records?: questions directors ask
What if records are lost or destroyed?
Tell HMRC, reconstruct what you can, and document the reconstruction. Penalties can apply for failing to keep records.
Do I need paper originals?
Generally no, digital copies suffice, though some legal documents should be kept in original form.
How long for an enquiry?
Until the enquiry is settled, even if that is beyond six years.
What records are needed for how long do i need to keep company records?
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
How much does help with how long do i need to keep company records cost?
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Can you take over how long do i need to keep company records from another accountant?
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Can how long do i need to keep company records be handled online?
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
Which accounting software works best for how long do i need to keep company records?
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
What tax deadlines matter for how long do i need to keep company records?
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
Is this how long do i need to keep company records guidance personal tax advice?
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Organised, explained, on schedule.
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Check the current rules
Use official information as your reference point.
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.