PAYE records
PAYE records are the payroll evidence an employer keeps to show HMRC what it paid, deducted, reported and paid over.
Keep the evidence behind each submission
PAYE records show how an employer reached the figures sent to HMRC and paid through payroll. They include what employees were paid, the deductions made, reports and payments to HMRC, tax-code notices and relevant expense or benefit records.
Keep the inputs as well as the final submission. A report receipt proves that data was sent, but it does not explain the hours, pay change or tax notice behind the number. The GOV.UK record list sets out the evidence HMRC expects an employer to retain.
Retain it for HMRC's period
The current rule is to keep PAYE records for three years from the end of the tax year they relate to. Give each record a clear tax year and pay period so the retention date can be applied consistently.
Readable evidence matters as much as storage. Make sure the business can retrieve submissions and calculation support after a payroll provider, employee or internal owner changes.
Separate PAYE evidence from the rest of the employee record
“Payroll records” can mean much more than PAYE. Minimum-wage working-time evidence, pension records, employment terms and general HR files can follow different duties and retention periods. This page covers the evidence for HMRC PAYE reporting and payment only.
Link records where that helps an audit, but do not give the whole personnel file one tax retention date. Keep a simple index of where each payroll period's calculation, submission, HMRC liability and payment confirmation live.
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