What payroll records do I need to keep and for how long?

You must keep payroll records — including pay, deductions, leave, expenses and benefits reported to HMRC — for at least three years from the end of the tax year they relate to, though many accountants recommend keeping them longer in case of a compliance check. Most payroll software stores these automatically, but it's good practice to also keep signed contracts, starter checklists and pension auto-enrolment assessment records. If you switch payroll providers or software, make sure historic records are exported and kept safe rather than lost in the transition.