Self Assessment Records: What to Keep and for How Long

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Table of Contents

Employment and pension records
Self-employment records
Property records
Savings, dividends and investments
Pension contributions and Gift Aid
Student loans and Child Benefit
Overseas income and residence
Capital Gains Tax
How long must records be kept?
Digital records
Making Tax Digital
Do receipts need to be sent with the return?
What if records are missing?
Return file checklist
Related guide
Official guidance

Keep the records needed to support every figure on a Self Assessment return. The exact documents depend on income and claims. Self-employed people and landlords normally retain records for at least five years after the 31 January filing deadline; other taxpayers commonly keep them for at least 22 months after the tax year.

Employment and pension records

P60 and P45 forms;
payslips and taxable-benefit information such as P11D;
pension statements and withdrawal certificates;
tax coding notices and HMRC calculations;
employment-expense evidence.

Self-employment records

sales invoices and other income records;
purchase invoices, receipts and expense claims;
bank, card and cash records;
stock and work-in-progress records where relevant;
asset purchases, disposals and capital-allowance schedules;
mileage, home-working and private-use calculations;
CIS statements and deductions;
year-end accounts and loss schedules.

Property records

tenancy agreements, rent schedules and agent statements;
repair, insurance, service-charge and management invoices;
mortgage-interest certificates and finance-cost carry-forwards;
ownership and income-split evidence;
property allowance or Rent a Room calculations;
purchase, improvement and disposal documents for CGT.

Savings, dividends and investments

annual bank-interest certificates;
dividend vouchers and broker tax reports;
investment purchase and sale contract notes;
fund equalisation and accumulation statements;
foreign income, tax and exchange-rate evidence;
capital loss claims and prior-year schedules.

Pension contributions and Gift Aid

Keep contribution certificates showing whether relief was given at source, net and gross amounts, and the payment date. Retain Gift Aid donation records and benefits received. These can affect adjusted net income, Personal Allowance and tax bands.

Student loans and Child Benefit

Retain student-loan plan information, payroll deductions and direct repayments. For High Income Child Benefit Charge, keep Child Benefit dates, amounts and adjusted-net-income workings.

Overseas income and residence

foreign payslips, pension, bank and property records;
foreign tax returns and payment receipts;
travel calendar and UK day counts;
home, work and family-tie evidence;
treaty residence certificates;
remittance and foreign-income-and-gains records where relevant.

Capital Gains Tax

Keep acquisition and disposal contracts, fees, valuations, enhancement expenditure, ownership changes and relief calculations. Property records may be needed for decades. A 60-day UK property return should reconcile to the annual Self Assessment.

How long must records be kept?

Taxpayer or record	Typical minimum
Self-employed or partnership records	5 years after the 31 January filing deadline
Landlord business records	Normally the same 5-year rule
Other Self Assessment records	At least 22 months after the end of the tax year
Late return	Longer period under HMRC rules
Open enquiry, losses or long-term assets	Keep until fully resolved or no longer relevant

Digital records

Scans and electronic documents are normally acceptable if complete, readable and secure. Keep backups and ensure exports remain accessible after changing software or advisers.

Making Tax Digital

From April 2026, qualifying sole traders and landlords above the relevant income threshold must keep required records digitally and use compatible software. Thresholds are above £50,000 from 2026, above £30,000 from 2027 and above £20,000 from 2028.

Do receipts need to be sent with the return?

No. Self Assessment is generally filed without attaching routine receipts. Keep them because HMRC can ask for evidence during a compliance check. Unsupported expenses or reliefs can be disallowed.

What if records are missing?

Request duplicates from banks, employers, customers and suppliers. Use reasonable estimates only where permitted, identify provisional figures and amend them when evidence becomes available. Do not invent documents.