Record keeping.

[Rozel]

I read that HMRC has started a purge on the record keeping of some small businesses and no doubt it will seek to extend such checks to include individuals in future in order to extend its empire and provide enhanced career prospects for its staff. As a person with little experience of tax matters I am confused about the nature, and extent of records required by HMRC and how long they should be kept finding little and often contradictory advice on the HMRC website. With this in mind hopefully someone is able to point me towards what HMRC expects of individuals and the statutory background on which it relies.
I should add that whilst a relation appears to keep comprehensive records she does so in an unusual language, which HMRC is unlikely to understand or translate, so what are the possible consequences should HMRC wish to check her records?

[section 44]

Essentially it is the source material for the tax return and should be capable of being reconciled. Records for the previous 6 accounting periods that have ended would be prudent although longer would be better (although clearly there's a cost to be balanced).