Does any one know how far back does HMRC keep records of an individuals tax affairs?
I personally keep my records for 7 years but potentially some queries might arise about my residency status and tax payments in the period
1975 to 1985.Any advice would be appreciated.
Assessments may be made by HMRC 5 years after 31 January next following the year of assessment to which it relates or, if involving fraudulent or negligent conduct, 20 years after 31 January next following the year of assessment. So 1975-1985 are out of range of that (and I think other action unless there are already issues running on them).
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