How long do I need to keep receipts as a UK sole trader?

4 min read

Keep business records for at least five years after the 31 January submission deadline for the relevant tax year. Digital copies are accepted, so a clear photo is enough.

The short version

  • • Five years after the 31 January deadline is the minimum for self-employed records.
  • • Photos and scans are accepted as long as they are readable and complete.
  • • Keep sales records too — invoices, quotes and what was paid.
  • • If a receipt is lost, record what you can and note that it is missing.

The five-year rule

For self-employed records, HMRC expects you to keep everything for at least five years after the 31 January submission deadline for that tax year. For the 2025–26 tax year, that means keeping records until at least 31 January 2032.

If a return was filed late, or HMRC has opened a check, keep the records longer.

Do photos count?

Yes. HMRC accepts digital copies of receipts and invoices provided they are legible and show all the information the original did. That is why photographing a till receipt the moment you get it is safer than a shoebox — thermal paper fades within months.

What counts as a record

It is not only purchase receipts. Keep what you invoiced and what came in, bank and card statements, mileage logs, and any notes explaining unusual costs or the split you used on a shared expense.

  • • Purchase receipts and supplier invoices
  • • Your own quotes and invoices, and what was paid
  • • Mileage log
  • • Notes on business/private splits

If a receipt goes missing

Record the cost with everything you do know: supplier, date, amount and what it was for, plus a card statement line if you have one. Flag it as missing a receipt rather than quietly dropping it — an explained gap is far better than an unexplained one.

Where this comes from

Check your own receipts

ClaimMate reads the receipt, tells you whether it's claimable and why, and keeps a tidy record for your accountant. See the full guide to claiming expenses.

Sort my first receipt

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General information about published HMRC guidance, not tax advice.