How long to keep invoices UK (2026): sole trader, CIS and VAT records
How long to keep invoices UK, short answer: if you are a sole trader filing Self Assessment, HMRC generally expects you to keep business records for 5 years after the 31 January filing deadline for that tax year. If you run a limited company, company and corporation tax rules usually mean keeping records for 6 years from the end of the accounting period (longer in some cases). Keep the invoices you issue and the purchase invoices / receipts that support expenses. Soften absolute claims - confirm edge cases on GOV.UK or with your accountant; this page is practical guidance, not a personal ruling.
Trades ask this every January while sorting boxes of PDFs and van receipts. The same question matters when a customer disputes a call-out or variation months later: if you cannot produce the invoice and the job notes, payment chase gets harder. Figures and year examples below are illustrative only. Need a clean PDF trail going forward? Raise invoices in the free invoice generator (Free: 5 invoices).
Sole trader vs limited company: retention at a glance
Start with your business structure. Retention clocks differ, and mixing sole-trader folklore with limited-company rules is a common mistake.
Business type | Typical retention framing | What "the clock" usually means |
|---|---|---|
Sole trader / partnership (Self Assessment) | About 5 years after the 31 January deadline for that tax year | Example framing only: for 2025/26, deadline 31 Jan 2027 - keep until around 31 Jan 2032 - check live GOV.UK for your year |
Limited company | Usually 6 years from the end of the accounting period | Company records and corporation tax support - longer if HMRC opens an enquiry or other rules apply |
VAT-registered (any structure) | Keep VAT records for the periods HMRC requires (often aligned to multi-year retention) | VAT invoices you issue and receive; threshold framing is £90,000 (not £85,000) |
CIS paperwork | Keep payment and deduction statements with your records | InvoiceAdept does not file CIS300 - you still keep what the contractor issues you |
HMRC can ask for older records when investigating. If you are unsure whether a particular year is closed, keep the pack rather than shredding early. Start with GOV.UK guidance on record keeping for the self-employed and for companies - not forum screenshots.
What to keep (not just the sales invoice PDF)
Retention is about the whole income and expense story, not only the customer-facing PDF.
Record | Why it matters | Practical tip |
|---|---|---|
Sales invoices you issued | Proof of income and what the customer was billed | Sequential numbers; PDF + same data in software |
Credit notes | Shows reductions and corrections | Link credit note to original invoice number |
Purchase invoices / receipts | Supports allowable expenses | Photo of till receipts before they fade |
Bank statements | Matches money in and out | Export annual PDFs; do not rely on the bank app alone |
CIS statements (if any) | Supports deductions and Self Assessment entries | File by tax month with the related invoices |
VAT workings (if registered) | Supports returns and digital record duties | Keep the exports your software produces |
Contracts / WhatsApp / emails agreeing scope | Helps disputes on extras, call-outs and variations | Export important chats; do not rely on a phone alone |
Householder jobs usually have no CIS on the sales invoice - but you still keep the invoice and materials receipts. Contractor jobs may involve CIS deduction statements: keep those with the labour invoice, especially when labour and materials were split.
Worked example: naming a year pack
Illustrative only - not a filing checklist from HMRC. Sole trader, not VAT-registered, mix of householder call-outs and one contractor week.
Folder / pack | Contents | Keep until (illustrative) |
|---|---|---|
2025-26 / Sales | INV-CO-2025-0001 to INV-CO-2026-0040 PDFs | Around 31 Jan 2032 if the 31 Jan 2027 deadline framing applies - confirm on GOV.UK |
2025-26 / Purchases | Merchant receipts, supplier invoices, fuel | Same pack as sales for that tax year |
2025-26 / CIS | Contractor deduction statements for the site week | With the tax year pack; do not discard when the job ends |
2025-26 / Bank | Annual statement PDF export | With the tax year pack |
Weak: a Downloads folder full of "Invoice (3).pdf". Usable: 2025-26/Sales/INV-CO-2026-0018-8-River-Close.pdf plus the matching bank line and the WhatsApp note that agreed the call-out fee.
VAT, CIS and invoice retention
Topic | Practical rule |
|---|---|
VAT threshold | £90,000 taxable turnover - £85,000 is stale |
VAT invoices you issue | Keep them with your VAT records if registered; show net, VAT and gross clearly |
Not VAT-registered | Still keep sales invoices - they are income records even without VAT lines |
Householder customer | Usually no CIS on the invoice - still keep the PDF and job notes |
Contractor / CIS labour | Keep invoice + deduction statement; soften CISR framing - ask your accountant on edge cases |
Domestic reverse charge | Only when eligible contractor-to-contractor rules apply - never reverse-charge a householder; keep the wording you used |
What InvoiceAdept does | Helps you create and store clear UK invoices - does not file Self Assessment, VAT returns, MTD updates or CIS300 |
Making Tax Digital and digital copies
MTD for Income Tax is rolling out on HMRC's published timetable. Soften absolute "everyone must..." claims - check GOV.UK for whether and when your business is in scope. Practical takeaway for trades: keeping invoices only as crumpled paper in the van is a weak plan. Digital copies (software export, dated PDF, or scanned receipt) make it easier to produce records if HMRC asks, and easier to find a disputed call-out six months later.
Backups matter as much as the first save. One phone and one laptop with no cloud or external copy is still a single point of failure. InvoiceAdept helps you raise invoices and keep a digital trail. It does not submit your Self Assessment or VAT return for you.
How long is "long enough" after a job ends?
Job end is not the retention clock. A householder call-out paid the same night still belongs in that tax year's pack for years afterwards. A main-contractor attendance with CIS deductions still needs the invoice and the deduction statement when you complete Self Assessment months later. If a dispute or chargeback appears after snagging, you want the numbered PDF, the agreed fee note, and the bank credit in one place.
For construction variations and extras, keep the written agreement (email or WhatsApp export) with the invoice that billed the extra. Retention held on a contract is a payment mechanism - it is not a reason to delete the underlying invoices early.
Payment chase and disputes still need the archive
Late payment and chargebacks are why retention is not only a January tax chore. If a landlord queries an out-of-hours call-out three months later, you need the numbered invoice, the agreed fee note, and the bank credit. If a main contractor queries a labour line after CIS, you need the invoice that split labour and materials plus the deduction statement. Soften legal claims - this is record-keeping hygiene, not a guarantee you will win every dispute.
For B2B late payment, statutory interest can apply where the Late Payment of Commercial Debts rules apply (Bank Rate + 8% is the usual framing) - mark examples illustrative and do not paste commercial interest wording onto a private householder invoice without checking the contract. Keep the original invoice PDF even after you issue a reminder or statement.
Common mistakes
Mistake | Fix |
|---|---|
Deleting PDFs after the customer pays | Keep the sales invoice for the full retention period |
Keeping sales invoices but not purchase receipts | Expense claims need supporting records too |
Relying only on a phone WhatsApp thread | Export or save agreement notes with the invoice |
Shredding when a contractor job ends | CIS and year-end still need the pack |
Using stale £85,000 VAT language in old notes | Current threshold framing is £90,000 |
No sequential invoice numbers | Number invoices uniquely so the archive is auditable |
Mixing tax years in one Dump folder | File by tax year (sole trader) or accounting period (company) |
FAQ: how long to keep invoices UK
How long should a sole trader keep invoices?
Usually five years after the 31 January deadline for that tax year. Confirm the live GOV.UK wording for your situation.
How long should a limited company keep invoices?
Often six years from the end of the accounting period. Some situations need longer - ask your accountant if HMRC has opened an enquiry.
Do I keep invoices if I am not VAT-registered?
Yes. They are still proof of income for Self Assessment (or company accounts), even with no VAT lines.
What is the UK VAT registration threshold?
£90,000 taxable turnover. The older £85,000 figure is out of date.
Do householder invoices need CIS paperwork in the pack?
Usually no CIS deductions on householder jobs - but keep the sales invoice and materials receipts anyway.
Can I keep only digital copies?
Digital records are widely used; make sure they are readable, backed up, and complete. Soften absolute claims - follow HMRC's record-keeping guidance for your business type.
What about CIS deduction statements?
Keep them with the related invoices for the same retention period as your other tax records. Soften; ask your accountant if a statement is missing.
Does InvoiceAdept file my tax return or keep records for HMRC?
No. InvoiceAdept helps you create and send UK invoices. Free: 5 invoices. Pro £7.99. Pro+ £12.99. You remain responsible for retention and filing.
Create invoices you can actually find later
Open the free invoice generator, raise clear numbered invoices, download the PDFs, and file them by tax year. Free: 5 invoices. Pro £7.99. Pro+ £12.99.
Last reviewed: 14 September 2026. Practical UK trades guidance, not personal tax advice - confirm retention and MTD rules with HMRC or your accountant when unsure.
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