| DOCUMENT | RETENTION PERIOD | WHY RETAIN |
| | | |
| Council official records: | | |
| Signed Minutes | Permanently | Legal |
| Agenda | 4 years | Legal |
| Acceptance of office | Permanently | Legal |
| Declarations of interest | Permanently | Legal |
| Members allowances register | 6 years | Legal |
| Seal Book | Permanently | Legal |
| Scale of fees and charges | 5 years | Audit |
| | | |
| Quotations: | | |
| Capital expenditure (successful) | Permanently | Audit |
| Revenue expenditure (successful) | Current plus 1 year | Audit |
| | | |
| Assets: | | |
| Ledger sheet | 10 years | Legal |
| Annual depreciation | 3 years | Audit |
| | | |
| Employee Records: | | |
| Accident reports | 5 years (2 more than legal) | Legal |
| Payment changes | 6 years | Legal |
| Amended code number notice | 6 years | Legal |
| Contribution records | Permanently | Legal |
| Actuarial valuation reports | Permanently | Legal |
| Records of ex-pensioners | 6 years after benefit ends | Legal |
| Pension investment policies | 12 years after benefit ends | Legal |
| Inland Revenue Approvals | Permanently | Legal |
| Staff personal records | 7 years after employment ends | Legal |
| Expenses accounts | 7 years | Legal |
| Staff overtime | 3 years | Audit |
| Redundancy/long service awards | 7 years | Legal |
| | | |
| Wages: | | |
| P45, P58, P48, P6, P60 | 7 years | Legal |
| Income tax/pay details | 7 years | Legal |
| Returned tax | 7 years | Legal |
| Schedule of deductions | 7 years | Legal |
| Pay advice | 2 years (current plus 1) | Legal |
| Payroll | 7 years (current plus 6) | Audit |
| Annual earnings summary | 13 years (current plus 12) | Legal |
| Wages book | 12 years | Legal |
| | | |
| Sub-contractors: | | |
| Time sheets | Current plus 1 year | Legal |
| | | |
| Insurance: | | |
| Public and product liability policies | Permanently | Legal |
| Certificate of Insurance | 40 years | Legal |
| | | |
| | | |
| Cash Records: | | |
| Bank paying in counterfoils | Last completed audit year | Audit |
| Bank/Giro account statements | Last completed audit year | Audit |
| Daily cash book | 7 years | Legal |
| Banking returns | 7 years | Legal |
| Unrepresented cheque list | 7 years | Legal |
| Bank reconciliations | 7 years | Legal |
| Petty cash, postage, phone records | 7 years | Audit |
| Main cash book | Permanently | Legal |
| Cash received/cheque payment sheets | 7 years | Legal |
| Pension fund details | Permanently | Legal |
| Cheque stubs/remittance advice | Last completed audit year | Audit |
| Invoice | 7 years (revenue) | Legal |
| Purchase requisitions | 2 years | Audit |
| Purchase orders | 2 years (revenue) 3 years after expiry (capital) | Audit |
| VAT records | 7 years | VAT |
| | | |
| Title Deeds, etc.: | | |
| All title deeds and property-related documents | 12 years after expiry of interest | Legal |
| | | |
| Contract Agreements, etc.: | | |
| Under seal | 12 years after expiry | Legal |
| Others | 6 years after expiry | Legal |
| Contractors time sheets | Current plus 6 years | Legal |
| Invoices with no official orders | Current plus 6 years | Legal |
| | | |
| Donation and Subscription Records: | | |
| Government grants if not now receiving | 6 years | Legal |
| Government grants if still receiving | Permanently | Legal |
| | | |
| Property Receipts: | | |
| Leases | 12 years after lease end | Legal |
| Architect builder agreements | 6 years after contract ends | Legal |
| Planning permission | 12 years after interest ends | Legal |
| | | |
| Halls, Centres, Recreation Grounds: | | |
| Applications to hire, lettings diaries, copies of bills to hirers, records of tickets issued. | 6 years | VAT |
| | | |
| Allotments: | | |
| Register and plans | Permanently | Audit, archive |
| | | |
| Planning: | | |
| Applications, Permissions, Refusals, Appeals (All papers) | Current plus 1 year | For information |
| | | |
| | | |
