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    Payroll records to keep

    4 min read · 2025-01-15

    • Keep payroll records for at least three years from the end of the tax year
    • Records must include hours worked, payments, deductions, and statutory absences
    • Tax codes, FPS receipts, and HMRC correspondence are part of the record
    • Digital records are fine — HMRC needs to be able to inspect them on request