If you’re using cryptocurrency in your business, you need to keep records of all your cryptocurrency transactions.

How long you need to keep cryptocurrency records

You need to keep these records for 5 years from when you prepared or obtained the records, or when you completed the transactions the records relate to, whichever is later. 

You should keep records long enough to cover the period of review (also known as the amendment period) for an assessment that uses information from the record.