Policies & Procedures

Record

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