Companies liable for corporation tax must ensure that they keep adequate company, financial and accounting records, including:
- details of directors, shareholders and company secretaries
- register of 'people with significant control' (PSC)
- records of all money received and spent by the company
Records must be kept for at least six years from the end of the last company financial year to which they relate. The Corporation Tax department of HMRC must be notified if any of these records are lost, stolen or destroyed.
For further information about records which must be kept, see Gov.uk.