Document Management Schedule

DOCUMENTRETENTION PERIODWHY RETAIN
   
Council official records:  
Signed MinutesPermanentlyLegal
Agenda4 yearsLegal
Acceptance of officePermanentlyLegal
Declarations of interestPermanentlyLegal
Members allowances register6 yearsLegal
Seal BookPermanentlyLegal
Scale of fees and charges5 yearsAudit
   
Quotations:  
Capital expenditure (successful)PermanentlyAudit
Revenue expenditure (successful)Current plus 1 yearAudit
   
Assets:  
Ledger sheet10 yearsLegal
Annual depreciation3 yearsAudit
   
Employee Records:  
Accident reports5 years (2 more than legal)Legal
Payment changes6 yearsLegal
Amended code number notice6 yearsLegal
Contribution recordsPermanentlyLegal
Actuarial valuation reportsPermanentlyLegal
Records of ex-pensioners6 years after benefit endsLegal
Pension investment policies12 years after benefit endsLegal
Inland Revenue ApprovalsPermanentlyLegal
Staff personal records7 years after employment endsLegal
Expenses accounts7 yearsLegal
Staff overtime3 yearsAudit
Redundancy/long service awards7 yearsLegal
   
Wages:  
P45, P58, P48, P6, P607 yearsLegal
Income tax/pay details7 yearsLegal
Returned tax7 yearsLegal
Schedule of deductions7 yearsLegal
Pay advice2 years (current plus 1)Legal
Payroll7 years (current plus 6)Audit
Annual earnings summary13 years (current plus 12)Legal
Wages book12 yearsLegal
   
Sub-contractors:  
Time sheetsCurrent plus 1 yearLegal
   
Insurance:  
Public and product liability policiesPermanentlyLegal
Certificate of Insurance40 yearsLegal
   
   
Cash Records:  
Bank paying in counterfoilsLast completed audit yearAudit
Bank/Giro account statementsLast completed audit yearAudit
Daily cash book7 yearsLegal
Banking returns7 yearsLegal
Unrepresented cheque list7 yearsLegal
Bank reconciliations7 yearsLegal
Petty cash, postage, phone records7 yearsAudit
Main cash bookPermanentlyLegal
Cash received/cheque payment sheets7 yearsLegal
Pension fund detailsPermanentlyLegal
Cheque stubs/remittance adviceLast completed audit yearAudit
Invoice7 years (revenue)Legal
Purchase requisitions2 yearsAudit
Purchase orders2 years (revenue) 3 years after expiry (capital)Audit
VAT records7 yearsVAT
   
Title Deeds, etc.:  
All title deeds and property-related documents12 years after expiry of interestLegal
   
Contract Agreements, etc.:  
Under seal12 years after expiryLegal
Others6 years after expiryLegal
Contractors time sheetsCurrent plus 6 yearsLegal
Invoices with no official ordersCurrent plus 6 yearsLegal
   
Donation and Subscription Records:  
Government grants if not now receiving6 yearsLegal
Government grants if still receivingPermanentlyLegal
   
Property Receipts:  
Leases12 years after lease endLegal
Architect builder agreements6 years after contract endsLegal
Planning permission12 years after interest endsLegal
   
Halls, Centres, Recreation Grounds:  
Applications to hire, lettings diaries, copies of bills to hirers, records of tickets issued.6 yearsVAT
   
Allotments:  
Register and plansPermanentlyAudit, archive
   
Planning:  
Applications, Permissions, Refusals, Appeals (All papers)Current plus 1 yearFor information
   
   

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