You must keep records for six years from the date the goods were sent.
You must also be able to send the records by email if HMRC requests to see them. If you receive a request from HMRC for your records, you must do this within 30 days of receiving the request.
Records you must keep may include:
- the number of parcels worth £135 or less you sold within the accounting period
- the total value of all the parcels sold, including shipping and insurance, in pounds sterling
- the rate of VAT used for the goods that you sold