# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 84H: Retention of records


(1) A specified employment intermediary must keep and preserve non-PAYE records which are not required to be sent to HMRC under any other provision of these Regulations for not less than three years after the end of the tax year to which they relate.
(2) The duty under paragraph (1) to keep and preserve non-PAYE records may be discharged by preserving them in any form or by any means.
(3) In this regulation “non-PAYE records” means information, records and documents which evidence the specified information.

---
Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/84H (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-84H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.