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3.9 Keeping your PAYE records electronically

PAYE laws say that you must keep your payroll records for three years after the end of the tax year and that they should be kept in the same form as they were created, for example, paper. But to help you, we have agreed that your paper records may be kept electronically, provided that what you keep is a complete and unaltered image of your paper documents.

Some records that you keep will be relevant for PAYE, though they are mainly business records, for example, employees' travel and subsistence claims. For business records like these only, you can keep the information electronically and throw away the paper records.