Finance Act 1998, Schedule 18 paragraph 21: corporation tax records preserved to the sixth anniversary, or an earlier day HMRC specifies in writing (FA 1998 Sch 18 para 21(1), (2A))
The statute behind HMRC's six years for corporation tax records. It also lets HMRC name an earlier day in writing, the UK's route to destroying tax records early.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
Selling a company's data? This is one of the rules a sale has to meet, and the guide beside the button reads it in plain words.
- No data upload
- About two minutes
- No email needed
In the source's own words
“A company which may be required to deliver a company tax return for any period must ... keep such records as may be needed to enable it to deliver a correct and complete return for the period, and (b) preserve those records in accordance with this paragraph. ... the sixth anniversary of the end of the period for which the company may be required to deliver a company tax return, or (b) such earlier day as may be specified in writing by the Commissioners for Her Majesty's Revenue and Customs”
Figures it counts in
It is shown on its own, not counted into a figure.
Cited in this guide