Basic reckoner is given below:
| PAYE for employers | 3 years from the end of the tax year they relate to. |
| Corporation Tax | For 6 years from the end of the last company financial year they relate to. |
| VAT | At least 6 years |
| Self Assessement – PAYE | At least 22 months after the end of the tax year the tax return is for. |
| Self Assessement – Self employed | At least 5 years after the 31 January submission deadline of the relevant tax year. |
| Staff Files | 6 years after staff leaving |
| Sales envelopes | 18 months for Charge-backs |
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Nottinghill Accountants 