You'll need to keep any dividend vouchers, tax certificates and personal financial records.
You should keep information on any share options awarded or share participation arrangements.
You'll need to keep contracts and other documentation about assets you've bought, sold, exchanged, given away or acquired. You should also keep any bills, invoices or other evidence of payment such as bank statements and cheque stubs for the costs of buying, improving or selling assets - as well as copies of any valuations used in your calculations.
If you're not running a business you'll normally have to keep your records for at least 22 months from the end of the tax year to which they relate. For example a form P60 for the tax year 2006-07 mustn't be destroyed until after 31 January 2009.
It's advisable to keep documents relating to buying or improving assets until at least 22 months after the end of the tax year in which you disposed of the asset. These documents will help you calculate any capital gains or losses and answer any queries we have. For example if you dispose of an asset in February 2007 you must keep any records relating to its purchase, improvement and disposal until after 31 January 2009.
If your records are lost or destroyed and you can't replace them you must tell us what has happened and do your best to recreate them.
Once you've gathered replacement information you use this to complete your tax return. You must tell us whether any provisional figures are:
If you make adjustments at a later date and you've underpaid tax there may be interest and penalties to pay.