Home / Guides / Limited Company Record Keeping: What to Keep and for How Long
Last updated 23 October 2026. Written by the Limited Company Accountant UK team, part of Accotax. Figures are for the 2026/27 tax year; always check GOV.UK for the latest rates.
Short answer: A limited company must keep accounting records for at least six years from the end of the relevant accounting period. Digital copies are accepted if they are complete and readable.
At a glance
| Minimum | 6 years |
|---|---|
| Formats | Paper or digital |
| Includes | Invoices, bank statements, payroll, minutes |
Records to keep
- Sales and purchase invoices and receipts
- Bank statements and reconciliations
- Payroll and pension records
- VAT records and returns
- Dividend vouchers and board minutes
- Statutory registers
Best practice
Use bookkeeping software, upload receipts as you go and back up regularly. This makes year-end accounts quicker and cheaper.
Want this handled for you?
Fixed monthly fee, named accountant, free first consultation. Get a free quote or call 0203 4411 258.
The bottom line
A limited company must keep accounting records for at least six years from the end of the relevant accounting period. If you would rather not do it alone, our fixed fees start at £45.83 + VAT a month.
Frequently asked questions
Can I keep only digital records?
Yes, provided HMRC can access them if asked.
What if I lose records?
You may need to reconstruct them. Penalties can apply for inadequate records.
Ready for a fixed monthly price?
Our packages start at £45.83 + VAT and cover accounts, tax and deadlines. Get a free quote or call 0203 4411 258.
Keep reading