How long to keep tax records: six years, and what counts

Revenue requires records to be kept for six years, longer for late returns or open enquiries. Receipts, invoices and bank statements all count.

Section 886 of the Taxes Consolidation Act 1997 sets out who must keep proper records. It covers anyone with self-employed income, other income outside PAYE, or capital gains, so a correct return can be made.

How long

• Six years after the end of the transactions the records relate to.
• If a return was filed late: six years from the end of the year it was filed.
• If Revenue opens an enquiry, investigation or appeal within the six years: until it is finished.

What counts

Not only your accounts. The supporting documents count too: invoices, receipts, bank statements, contracts and, for property, solicitors' closing statements. Electronic copies are fine.

Keeping them in one place

A HeyPenny account keeps each calculation, PDF and receipt you save, by tax year, for at least six years after the year ends. One click downloads a year's records as one zip file for Revenue or your accountant. Your records.

Work it out

• Sole trader tax return →
• Capital Gains Tax on property →

Sources

• Revenue: Tax and Duty Manual Part 38-03-17: keeping records (s.886) (checked 20/10/2026)

General information, not tax advice. HeyPenny is not a tax agent.