Start with your situation
Group records by purpose and identify who approves disposal. Keep a hold process for active tax matters, and test backups before changing software or removing older source documents.
Retention depends on what the record proves
A single disposal date does not fit every tax document. The relevant period can depend on the return, transaction, asset, or employment tax obligation. Records supporting property and continuing issues may remain relevant after a routine filing year. Use current official guidance and the advice of your preparer before destroying documents tied to an unresolved matter.
Create a retention register
Group records by purpose: filed returns, income evidence, expense support, payroll, assets, and active notices. Record the reason for keeping them and who can approve disposal. Protect readable backups and test access before removing originals or ending a software subscription. Place a hold on documents involved in an active dispute or unresolved tax account until the issue is reviewed.
- Group records by purpose
- Preserve active-case evidence
- Test backups before disposal
Questions to consider
Can I delete everything after one fixed period?
No single period covers all situations. Check the document type, relevant obligations, and unresolved issues first.
Official resources
This guide provides general information. It does not assess your eligibility, establish representation or guarantee an outcome. Check current agency guidance and get advice based on your own facts.