# The Value Added Tax (Accounting and Records) Regulations 1989, Regulation 3: Records


Every taxable person shall keep and preserve such records as are required by regulation 2 for a period of six years or such lesser period as the Commissioners may allow.

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Source: https://www.legislation.gov.uk/uksi/1989/2248/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-accounting-and-records-regulations-1989/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.