1 The phase usually lasts up to 10 minutes.  You will be in light sleep in the second stage of a non-REM sleep. Your heart rate will come down and so will your body temperature. You will soon enter deep sleep phase.
Keep records for 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later, if you file a claim for credit or refund after you file your return. Keep records for 7 years if you file a claim for a loss from worthless securities or bad debt deduction. Keep records for 6 years if you do not report income that you should report, and it is more than 25% of the gross income shown on your return. Keep records indefinitely if you do not file a return.
How long to keep your records. As a general rule, you should keep your records for a minimum of six years. However, if you are: 1  an employer, you need to keep Pay As You Earn (PAYE) records for 3 years (in addition to your current year).hy you need to keep records. If you have to fill in and send HM Revenue & Customs a tax return, the law says that you should keep all the records and documents you need to enter the correct figures. If HM Revenue & Customs need to check your return, they may ask to see the records you used to complete it.