Receipts Dock
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Sole Trader Tax GuideUpdated 2026-10-01HMRC 2026/27

How long to keep receipts as a sole trader

How long a UK sole trader should keep receipts, mileage logs, and the digital copies that replace a shoebox.

โœ“ VerifiedFact-checked against HMRC Business Income Manual (BIM45000), EIM31240, and statutory sole-trader record rules.

Keep the records that support your Self Assessment for at least five years after the 31 January filing deadline for that tax year. A 2025/26 receipt, filed by 31 January 2027, stays until at least 31 January 2032. Receipts Dock keeps images for six years so that window is covered without you running the dates.

What counts as a record

A photo of a thermal receipt is fine if you can still read the supplier, date, and amount. VAT receipts should show the VAT where it was charged. Mileage needs a log made at the time: date, from, to, purpose, and miles. A reconstructed spreadsheet in January is a weak record.

You do not send the images to HMRC with the return. You keep them in case they ask. Your bookkeeper is the person who usually wants the file.

Paper that fades

Till rolls fade. Photograph them the week you get them, not in January. The digital copy is the one that will still be readable.

Statutory Record-Keeping Notice: Under Section 12B of the Taxes Management Act 1970, UK sole traders must keep and preserve all records needed to deliver a correct and complete return. Receipts Dock preserves your photos and CSV ledgers for 6 full years. This guide is for record-keeping purposes and is not formal tax advice.
๐Ÿ” SA103 Box FinderSearch materials and tools to find their exact HMRC tax box.๐Ÿš— 55p Mileage CalculatorWork out 55p & 25p tax allowance on business journeys.

Keep your receipts audit-ready

Photograph the receipt on the web, email it, or message Telegram. We extract the year for your bookkeeper. 5 free scans lifetime.

Snap a receipt now

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CIS: materials on the invoice versus labourWhy CIS subcontractors should keep materials separate from labour, without pretending this app calculates the deduction.
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How long to keep receipts as a sole trader (2026/27 HMRC Rules) ยท Receipts Dock