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	Accounts and Audit Regulations 2003 No.533
Travel claims – e.g.rail warrants, bus tickets	Current year plus 6 years	Creation	Accounts and Audit Regulations 2003 No.533
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	Taxes Management Act 1970
Order books and delivery notes	Current year + 3 years	Creation	Accounts and Audit Regulations 2003 No.533
On-street parking fines	Current year plus 6 years	Creation	Local decision
Invoices	Current year plus 3	Creation	Taxes Management Act 1970
Income	Current year plus 3	Creation	Local Goverment Act 2003
Import and export documents	Current year plus 3	Creation	Accounts and Audit Regulations 2003
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	European Court of Auditors
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	Limitation Act 1980
Contractors certificates and final accounts	Current year plus 12	Creation	Limitation Act 1980 European Court of Auditors
School accounting – ONE system	Current year plus 6	Creation	Local Government Act 2003
Cheques and counterfoils	Current year plus 6	Creation	Local Government Act 2003
Cash books	Current year plus 12	Creation	Local Government Act 2003 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	Local Government Act 2003
Annual accounts	Permanent	Creation	Local Government Act 2003
Accounts receivable – till rolls and remittance advices	Current year plus 6	Creation	Local Government Act 2003
Accounts receivable – credit notes	Current year plus 6	Creation	Local Government Act 2003
Accounts receivable – invoices	Current year plus 12	Creation	Local Government Act 2003 Taxes Management Act 2003 European Court of Auditors
Finance – accounts payable claims	Current year +3 (*special dispensation allows reduction from 6 years)	Creation	Local Government Act 2003 and Taxes Management Act 2003

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