How long must I keep Self Assessment records?
If you are self-employed, keep your records for at least five years after the 31 January submission deadline for the tax year. gov.uk's example: records for a 2022 to 2023 return sent online by 31 January 2024 must be kept until at least the end of January 2029.
Figures checked against gov.uk on . General information, not tax advice.
At a glance
- General rule
- At least 5 years after the 31 January deadline
- gov.uk example
- 2022 to 2023 return: keep until at least end of January 2029
- Return sent more than 4 years late
- Keep for 15 months after you send it
What the rule means in practice
The five years run from the 31 January deadline, not from the date you actually filed or from the end of the tax year. A return for 2025/26, due by 31 January 2027, therefore needs its records kept until at least 31 January 2032.
If you do not prepare accounts, gov.uk says to record income and expenses for each tax year, 6 April to 5 April.
Allowances still need records
Using the trading or property allowance does not remove the duty to keep records. gov.uk lists invoices, a spreadsheet of receipts, bank statements and a diary showing income from each customer as examples, and says HMRC can charge a penalty if records are not accurate, complete and readable or are not kept for the required period.