How long to keep receipts for Self Assessment

Q: How long should I keep receipts for Self Assessment?

gov.uk says self-employed people must keep records for at least 5 years after the 31 January submission deadline of the relevant tax year. For a return sent on or before the deadline, it says people who are not self-employed should keep records for at least 22 months after the end of the tax year. Check the gov.uk pages for your case. This is not tax advice.

What gov.uk says about how long to keep your records and how you can keep them, checked on 8 November 2026, and one way to keep a receipt as a scan. This is not tax advice. Back to Pagebury.

How long gov.uk says to keep records

The answer depends on whether you are self-employed.

If you are self-employed

On its business records page, gov.uk says: "You must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year." Its example: "If you sent your 2022 to 2023 tax return online by 31 January 2024, you must keep your records until at least the end of January 2029." The page gives a different rule for very late returns, so read it if that applies to you.

If you are not self-employed

On its pay and tax records page, gov.uk says that for a return sent on or before the deadline: "You should keep your records for at least 22 months after the end of the tax year the tax return is for." For a return sent after the deadline it says at least 15 months after you sent it. The same page also says: "You must keep records about your business income and costs for longer if you're self-employed." It has separate sections for rental income, capital gains and overseas income, so check the section that matches you.

What counts as proof

For the self-employed, gov.uk's list of records to keep includes "all receipts for goods and stock", "sales invoices, till rolls and bank slips" and bank statements.

Does it have to be paper?

On its overview page, gov.uk says: "There are no rules on how you must keep records. You can keep them on paper, digitally or as part of a software program (like book-keeping software)." It adds: "HMRC can charge you a penalty if your records are not accurate, complete and readable."

For Making Tax Digital for Income Tax, gov.uk guidance says you must also keep "original records or supporting documents (or copies of them)" used to prepare your return, such as bank statements and invoices.

Those pages do not mention scans or photos of receipts, and we make no claim that HMRC approves any scan or any app. If you want to be sure for your own situation, ask HMRC or an accountant, and think about keeping the paper receipt as well.

A simple routine for scanned receipts

Scan soon. Many till receipts are printed on thermal paper, which can fade.
Make it readable. gov.uk says HMRC can charge a penalty if records are not readable, so lay the receipt flat in even light and check the scan.
Name it. Include the supplier and the date, for example "Builders-merchant 2026-11-07".
Back it up. Keep the files somewhere that is backed up, and note the date you may stop keeping them.

Scanning receipts with Pagebury

Pagebury recognises the text in every scan on your iPhone, so you can search for any word on a receipt, such as the supplier's name, and open the right one. You can share a searchable PDF where the words can be selected. Scans are not uploaded, there is no account, and scanning is free. Pro is optional extras.

Pagebury is a scanner. It is not an expense tracker or tax software, and it does not tell you what to keep or for how long.

Coming soon to the App Store

Questions

How long should I keep receipts for Self Assessment?

For the self-employed, gov.uk says at least 5 years after the 31 January submission deadline of the relevant tax year (source). For a return sent on or before the deadline, it says people who are not self-employed should keep records for at least 22 months after the end of the tax year (source). Check the gov.uk pages for your case.

Can I keep receipts digitally?

gov.uk says there are no rules on how you must keep records, and that you can keep them on paper, digitally or in software. It also says HMRC can charge a penalty if records are not accurate, complete and readable. See its overview page.

Does HMRC accept a scan of a receipt?

The gov.uk pages we checked do not mention scans or photos of receipts. For Making Tax Digital for Income Tax they say to keep original records or supporting documents, or copies of them. If you are unsure, ask HMRC or an accountant.