HMRC, VAT Notice 700/21, section 2.4: keep VAT records at least 6 years; HMRC may allow a shorter period (HMRC, Record keeping for VAT (VAT Notice 700/21), section 2.4)
VAT records are kept for at least 6 years, and HMRC says it may allow some to be kept for less.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
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In the source's own words
“Generally, you must keep all your business records for VAT purposes for at least 6 years. Records that you use for other tax purposes may need to be kept for longer periods. If the 6-year rule causes you serious storage problems or undue expense, or you need advice on records for other types of tax, then you should consult VAT general enquiries. We may be able to allow you to keep some records for a shorter period.”
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