a:3:{s:7:"widgets";a:5:{i:0;a:7:{s:5:"title";s:29:"Accounting Records to be kept";s:4:"text";s:1388:"<p>Accounting records must kept by all businesses.<br />Whether your company is liable for Corporation Tax or not, you must keep and retain adequate business and accounting records.<br />You have to do this even if your company is not currently trading or no longer trading.<br />These records include:<br />• a record of your company's assets; the purchase and sale of these assets<br />• a record of your company's liabilities<br />• a record of your company's income and expenditure<br />• details of any stock on hand at the end of your financial year<br />In detail, these are:<br />• annual accounts: your profit and loss statement and balance sheet<br />• bank statements and paying-in slips &amp; cheque book stubbs<br />• a cash book and any other account books you keep<br />• a petty cash book<br />• purchases and sales day books/ purchase &amp; sales ledgers<br />• invoices and any record of daily takings such as till rolls<br />• order records and delivery notes<br />• other relevant business correspondence<br />The business records must:<br />• be complete and up to date<br />• allow you to work out correctly the Corporation Tax you owe to HMRC, or can reclaim from HMRC<br />• allow you to file an accurate Company Tax Return<br />• be easily accessible if HMRC asks to see them during an enquiry into your Corporation Tax affairs</p>";s:20:"text_selected_editor";s:7:"tinymce";s:5:"autop";b:1;s:12:"_sow_form_id";s:13:"5a1ec6121e1ef";s:19:"_sow_form_timestamp";s:13:"1511966411710";s:11:"panels_info";a:7:{s:5:"class";s:31:"SiteOrigin_Widget_Editor_Widget";s:3:"raw";b:0;s:4:"grid";i:0;s:4:"cell";i:0;s:2:"id";i:0;s:9:"widget_id";s:36:"5971e405-737a-4042-b6b6-650fa7390dab";s:5:"style";a:1:{s:18:"background_display";s:4:"tile";}}}i:1;a:7:{s:5:"title";s:32:"How Long must you keep Records ?";s:4:"text";s:621:"<p>For how long must your company retain records?<br />You must normally retain your company 's business and accounting records for at least 6 years from the end of your Corporation Tax accounting period.<br />You don't need to keep the vast majority of your records in their original form. You can keep a copy of most of them in an alternative format. 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