Electronic archiving and retention period in the United Kingdom

A taxable person, see CH10400, is only legally required to retain records that are less than 6 years old.

HMRC may set out in writing conditions and exceptions to the general rules below for preserving information, see CH13200.

If a person preserves the information contained in paper records on computer by transferring the information into an electronic form, they may discard the paper provided that the method of storage used is capable of

• capturing all the information needed to make a correct and complete return, and
• reproducing that information in a legible form.

If the method cannot do these things, the person must also retain the original documentation.

Source: https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch13100   

https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch15200