Policies & Procedures
Retention Chart
Retention Period Recommendation |
As Advised By |
|
Accountancy Records |
Min of 6 years after the tax year they relate to |
CIMA/HMRC |
VAT and Tax Records |
Min of 6 years after the tax year they relate to |
HMRC |
Corporation Tax |
Min of 6 years after the tax year they relate to |
HMRC |
Personnel Records |
6 years after left employment |
CIPD |
Right to Work Documents |
2 years after employment ended |
Immigration, Asylum and Nationality Act 2006 |
SMP and Absence Records of Pregnant Staff members |
3 years after the end of the tax year in which the employee’s maternity pay period ended |
CIPD |
Parental Leave |
Recommended till child is 18 years of age |
CIPD |
SPP, SPP, SAP, ShPL records |
3 years after the end of the tax year in which the employee’s maternity pay period ended |
CIPD |
National Minimum Wage |
3 years after pay period |
CIPD |
Timesheets |
3 years after pay period |
CIPD |
Working Time Records |
Min of 2 years after the data made |
Working Time Regulations 1998. |
Wages and Deductions |
3 years after pay period |
CIPD |
Accident Records |
Minimum of 3 years after accident took place |
CIPD |
RIDDOR |
3 years after the record made |
HSE |
Health Surveillance records |
40 years following surveillance |
HSE |
Children’s Accident Reports |
Until the child is 21 years 3 months* |
Children’s Act 2006/Limitation Act 1980 |
Parents contact details |
2 years after left provision |
Children’s Act 2006 |
Children’s Incident Forms |
Until the child is 21 years 3 months |
Children’s Act 2006/Limitation Act 1980 |
Child’s Registers |
Until the child is 21 years 3 months |
Children’s Act 2006/Limitation Act 1980 |
Permission to administer medicine form |
Until the child is 21 years 3 months |
Children’s Act 2006/Limitation Act 1980 |
Emergency treatment permission form |
Until the child is 21 years 3 months |
Children’s Act 2006/Limitation Act 1980 |
Collection Authority permission form |
Until the child is 21 years 3 months |
Children’s Act 2006/Limitation Act 1980 |