GOV.UK, Running a limited company: keep company records for 6 years from the end of the last financial year (GOV.UK, Running a limited company: company and accounting records)
A limited company keeps records about itself (shareholders, votes and resolutions) and its accounting records, correspondence included. HMRC's rule is 6 years from the end of the last financial year a record relates to, longer for late returns, open compliance checks and long-lived assets. Not keeping records can cost a fine or a director's disqualification.
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
“You must keep details of: shareholders and the results of any shareholder votes and resolutions ... any other relevant documents, for example bank statements and correspondence ... You can be fined £3,000 by HMRC or disqualified as a company director if you do not keep accounting records. ... You must keep records for 6 years from the end of the last company financial year they relate to, or longer if: they show a transaction that covers more than one of the company's accounting periods ... the company has bought something that it expects to last more than 6 years, like equipment or machinery ... you sent your Company Tax Return late ... HMRC has started a compliance check into your Company Tax Return”
Figures it counts in
It is shown on its own, not counted into a figure.
Cited in this guide