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HMRC, VAT Notice 700/21, section 2.4: keep VAT records at least 6 years; HMRC may allow a shorter period, United Kingdom

1 record was read from this source, dated 31 Oct 2026.

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Last checked 31 Oct 2026

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What was read from it

Records read from this source
Record	Kind	As stated	Dated
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)	Law or ruling	VAT records are kept for at least 6 years, and HMRC says it may allow some to be kept…	31 Oct 2026

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)
Kind
Law or ruling
As stated
VAT records are kept for at least 6 years, and HMRC says it may allow some to be kept…
Dated
31 Oct 2026