Ozwald2

Hi Admin Thanks for the reply. The link you have kindly provided doesn’t seem to Indicate any retention period - but rather shows the type of records that should be kept. The only reference I have been able to find with regard to length of time to keep records (for income tax) is in CH14550 - which is the same as the guidance document referred to originally (ie 22 months from the end of the tax year for individuals not carrying out a business). Is there any other source I can refer to? Thanks in advance