Information type | Keep for | Keep from | Legislation or business reason |
---|---|---|---|
Accounts payable | Current year plus 12 | Creation | Local Government Act 2003 Taxes Management Act 2003 European Court of auditors |
Pensions | 7 years | From liability for pension payments ceasing | Business decision |
VAT returns | Current year plus 6 years | Creation | |
Travel claims – e.g.rail warrants, bus tickets | Current year plus 6 years | Creation | |
Term maintenance instruction orders | Current year plus 3 years | Creation | Best practice |
Purchase orders | Current year plus 12 | Creation | Taxes Management Act 2003 Local Government Act 2003 European Court of Auditors |
Petty cash books and copy claim forms | Current year plus 3 years | Creation | |
Order books and delivery notes | Current year + 3 years | Creation | |
On-street parking fines | Current year plus 6 years | Creation | Local decision |
Invoices | Current year plus 3 | Creation | |
Income | Current year plus 3 | Creation | |
Import and export documents | Current year plus 3 | Creation | |
European – and other externally funded work and grant claims | Variable - dependent on grant terms and conditions but generally set at current year plus 12 (destroy only on authority of relevant managing authority | Date of final payment | |
Essential user lump sums | Current year plus 6 | Creation | Local decision based on remuneration rules |
Credit and debit notes issued or received | Current year plus 6 | Creation | |
Contractors certificates and final accounts | Current year plus 12 | Creation |
European Court of Auditors |
School accounting – ONE system | Current year plus 6 | Creation |
|
Cheques and counterfoils | Current year plus 6 | Creation | |
Cash books | Current year plus 12 | Creation |
Taxes Management Act 2003 European Court of Auditors |
Car loans | Current year plus 6 | End of loan/repayment | Local decision |
Budget – monitoring | Current year plus 1 | Creation | Local business need |
Budget – preparation | Current year plus 1 | Creation | Local business need |
Bank statements and paying in books – schools and other establishments | Current year plus 6 | Creation | |
Annual accounts | Permanent | Creation | |
Accounts receivable – till rolls and remittance advices | Current year plus 6 | Creation | |
Accounts receivable – credit notes | Current year plus 6 | Creation | |
Accounts receivable – invoices | Current year plus 12 | Creation |
Taxes Management Act 2003 European Court of Auditors |
Finance – accounts payable claims | Current year +3 (*special dispensation allows reduction from 6 years) | Creation |