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## Retention periods for {{ model.NAME_COMPANY }}

Accounting records

Category | Record type | Description of Use | Retention period
--- | --- | --- | ---
Bank account records | Cheques and associated records | Cheque book / butts for all accounts | 2 years
|  | Cancelled cheques | 2 years
|  | Dishonoured cheques | 2 years
|  | Fresh cheques | 6 years
|  | Paid / presented cheques | 6 years
|  | Stoppage of cheque payment notices | 2 years
|  | Record of cheques opened books | 2 years
|  | Cheque registers | 2 years
|  | Record of cheques drawn for payment | 6 years
| Bank deposits | Bank deposit books / slips / butts | 2 years
|  | Bank deposit summary sheets Summaries of daily banking Cheques schedules | 2 years
|  | Register of cheques lodged for collection | 2 years
| Bank reconciliations | Reconciliation files / sheets | 2 years
|  | Daily list of paid cheques | 2 years
|  | Unpaid cheque records | 2 years
| Bank statements | Bank statements, periodic reconciliations | 2 years
|  | Bank certificates of balance | 2 years
| Electronic banking and electronic funds transfer | Cash transactions Payment instructions Deposits and/or withdrawals | Disposal action in line wiht paper records
|  | Audit trails | Retain for the same period as the base transaction record
Expenditure records | Cash books / sheets | Expenditure sheets | 6 years
|  | Cash books / sheets | 6 years
| Petty cash records | Petty cash records / books / sheets | 2 years
|  | Petty cash receipts | 2 years
|  | Postal cash book/sheets Postage/courier account/cash records Register of postage expenditure Postage paid record Postage books sheets | 2 years
|  | Summary cash books | 2 years
| Creditors | Creditors’ history records Lists/reports | 6 years
| Statements | Statements of accounts outstanding Outstanding orders | 2 years
|  | Statements of accounts – rendered / payable | 2 years
| Subsidiary records | Copies of extracts and expenditure dissections | 1 year
|  | Credit note books | 2 years
|  | Credit notes | 2 years
|  | Debit note books | 2 years
| Vouchers | Vouchers – claims for payment, purchase orders, requisition for goods and services, accounts payable, invoices and so on | 6 years
|  | Wages / salaries vouchers | 6 years
|  | Copies of vouchers | 1 year
|  | Voucher registers | 2 years
|  | Voucher registration cards and payment cards | 6 years
|  | Voucher summaries | 1 year
|  | Advice/schedule of vouchers despatched Delivery advice | 1 year
| Costing records | Cost cards | 2 years
|  | Costing records, dissection sheets and so on | 2 years
Ledger records | General and subsidiary ledgers | General and subsidiary ledgers produced for the purposes of preparing certified financial statements or published information | 6 years
|  | Cash books / sheets | 6 years
|  | Other ledgers (such as contracts, costs, purchases) | 2 years
| Related journals | Audit sheets – ledger posting | 2 years
| Journals | Journals – prime records for the raising of charges | 6 years
|  | Journals – routine adjustments | 2 years
| Trial balances and reconciliations/td> | Year-end balances, reconciliations and variations to support ledger balances and published accounts | 6 years
Receipts and revenue records | Books / butts | Receipt books/butts Office copies of receipts – cashiers’, cash register, fines and costs, sale of publications, general receipt books/butts/ records | 6 years
|  | Postal remittance books/records | 6 years
|  | Receipt books/records for imposts (such as stamp duty, VAT receipt books) | 6 years
|  | Irregular remittance books | 2 years
| Cash registers | Copies of forms | 6 years
|  | Reconciliation sheets | 6 years
|  | Audit rolls | 2 years
|  | Summaries / analysis records | 2 years
|  | Reading books / sheets | 2 years
| Cashiers’ records | Handover books | 2 years
| Revenue records | Revenue cash books / sheets / records Receipt cash books / sheets | 6 years
|  | Daily revenue dissections | 1 year
| Debtors’ records and invoices | Periodical revenue dissections | 1 year
|  | Copies of invoices/debit notes rendered on debtors (such as invoices paid/unpaid, registers of invoices, debtors ledgers) | 6 years
|  | Source documents/records used for raising of invoices/debit notes | 6 years
| Debits and refunds | Copies of invoices and copies of source documents | 2 years
|  | Records relating to unrecoverable revenue, debts and overpayments (such as register of debts written off, register of refunds) | 6 years
Salaries and related records | Salary records | Employee pay histories Note that the last three years’ records must be kept for leavers, in either the personnel or finance records system, for the calculation of pension entitlement | 6 years
|  | Salary rates register | When superceded
|  | Salary ledger card/records | 6 years
|  | Copies of salaries/wages payroll sheets | 2 years
Stores records | Stores records | Goods inwards books/records | 6 years
|  | Delivery dockets | 2 years
|  | Stock / stores control cards / sheets / records | 2 years
|  | Stock / stores issue registers / records | 2 years
|  | Stocktaking sheets/records, including inventories, stock reconciliations, stock take reports | 2 years
| Purchase order records | Purchase order books / records | 6 years
|  | Railway / courier consignment books / records | 2 years
|  | Travel warrants | 2 years
| Requisition records | Requisition records | 2 years
Other accountable financial records | Asset registers | Assets / equipment registers / records | Six years after asset or last one in the register is disposed of
| Depreciation registers | Records relating to the calculation of annual depreciation | Six years after asset or last one in the register is disposed of
| Financial statements | Statements/summaries prepared for inclusion in quarterly/annual reports | 6 years
|  | Periodic financial statements prepared for management on a regular basis | Destroy when cumulated into quarterly/annual reports
|  | Ad hoc statements | 1 year

Central expenditure records

Category | Record type | Description of Use | Retention period
--- | --- | --- | ---
|  | Estimates records (including revised and supplementary) where detailed justification is provided and which are submitted to the Treasury | 6 years
|  | Estimates submissions from regional or local offices | 2 years
|  | Calculations and costings for annual estimates | 2 years
|  | Expenditure scrutinies | 2 years
|  | Records relating to bids from the Civil Contingencies Fund | 6 years
|  | Spending reviews | One year after the cycle to which the records relate
|  | Records relating to dealings with the Public Accounts Committee and the Select Committee on Expenditure | 6 years
|  | Expenditure and revenue returns | One year after the year to which the returns relate
|  | Financial statements prepared for annual reports | One year after publication of the report
|  | Financial statements prepared for management | One year after completion of annual financial report
|  | Grant funding records | Six years after action completed/grant made
|  | Financial authorities or delegations | Six years after authority or delegation is superseded
|  | Policy and strategy records (including investment policy) | Second review
|  | Treasury Directives and Circulars | Until superseded
|  | Asset registers | Six years after item / asset is disposed of
|  | Land registers | Twelve years after disposal
|  | Depreciation records | Six years after item / asset is disposed of
|  | Audit investigations (external) | Six years after action completed
|  | Financial records relating to capital works projects | Six years after action/project is completed
|  | Investment records | Two years after investments are liquidated or matured
|  | Stocktaking records | 2 years after audit
|  | Unclaimed monies records | 6 years after audit

Records relating to serious matters of:

- theft
- fraud
- misappropriation
- irrecoverable debts and overpayments
- write-offs
- recovery of debt
- wavering of debt

(where external action has been taken)

Ten years after action / investigation is completed

Records relating to minor matters of:

- theft
- fraud
- misappropriation
- irrecoverable debts and overpayments
- write-offs
- recovery of debt
- wavering of debt

(where matter was resolved internally)

Six years after audit

|  | Procedure manuals | 2 years after superceded

Comlaints records

Category | Record type | Description of Use | Retention period
--- | --- | --- | ---
|  | Policy statements | When superseded
|  | System handbook / guide | When superseded
|  | Minutes of meetings of Complaints Committee, Service Standards Team and others | 10 years
|  | Surveys | 3 years
| Case records | Enquiries | 3 years
|  | Investigations | 10 years
|  | Statistical reports | 5 years
|  | Reports on particular complaints or on categories of complaints | 3 years
|  | Precedents | Review after 10 years
|  | Register of complaints | 10 years
| Reviews | Correspondence and papers | 10 years
|  | Reports | 3 years

Contractual records

Category | Record type | Description of Use | Retention period
--- | --- | --- | ---
| Policy matters | Policy on contracts, normally contained in a separate registered file series | First and second review
| Initial proposal | End user requirement | 6 years
|  | List of approved suppliers | An active document – updated regularly
|  | Statements of interest | One year from date of last paper
|  | Draft specification | Destroy when specification has been agreed
|  | Agreed specification | Six years from end of contract
|  | Evaluation criteria | Six years from end of contract
|  | Invitation to tender | Six years from end of contract
| Tendering | Unsuccessful tender document | One year after date of last paper
|  | Successful tender document | Six years from award of contract
|  | Background information supplied by department | One year after date of last paper
|  | Interview panel – report and notes of proceedings | One year from end of contract
|  | Commissioning letter | One year from end of contract
|  | Signed contract | 6 years from end of contract
| Contract operation and monitoring | Reports from contractors | 2 years from end of contract
|  | Schedules of works | 2 years from end of contract
|  | Bills of quantity (building contracts) | 16 years
|  | Surveys and inspections a. equipment and supplies b. buildings | a. Two years from date of last paper b. Second review
|  | Records of complaints | 6 years from end of contract
|  | Disputes over payment | 6 years from end of contract
|  | Final accounts | 6 years from end of contract
|  | Minutes and papers of meetings | Second review
| Amendments to contracts | Changes to requirements | 6 years from end of contract
|  | Forms of variation | 6 years from end of contract
|  | Extensions to contract | 6 years from end of contract

Employee personnel records

Category | Record type | Description of Use | Retention period
--- | --- | --- | ---
| Employment and career | Written particulars of employment Contracts of employment, including theCertificate of Qualification or its equivalent and including the Senior Civil Service Changes to terms and conditions, including change of hours letters | Until age 100
|  | Job History - consolidated record of whole career and location details (paper or electronic) | Until age 100
|  | Current address details | Six years after employment has ended
|  | Record of location of overseas service | Until age 100
|  | Variation of hours - calculation formula for individual | Destroy after use
|  | Promotion, temporary promotion and / or substitution documentation | Destroy after summary noted
|  | Working Time Directive opt out forms | Three years after the opt-out has been rescinded or has ceased to apply
|  | Record of previous service dates | Until age 100
|  | Previous service supporting papers | Destroy after records noted as appropriate
|  | Qualifications/references | 6 years
|  | Transfer documents (OGD E18) | Destroy after summary noted and actioned
|  | Annual/Assessment reports or summary of performance marks where an open reporting system operates | 5 years
|  | Annual/Assessment reports for the last five years of service or summary of performance marks where an open reporting system operates | Until age 72
|  | Training history | 6 years
|  | Travel and subsistence - claims and authorisation | 6 years
| Employment and career | Annual leave records (dependent on departmental practice) | 2 years
|  | Job applications – internal | 1 year
|  | Recruitment, appointment and/or promotion board selection papers | 1 year
|  | Building society references | 6 months
| Health | Health Declaration | Until age 100
|  | Health referrals, including: Medical reports from doctors and consultants Correspondence with the appointed medical adviser to the PCSPS (currently BMI Health Services and, previous to that body, the Occupational Health and Safety Agency Ltd, the Civil Service Occupational Health Service or the Medical Advisory Service (MAS)) | Until age 100
|  | Papers relating to any injury on duty | Until age 100

Medical reports of those exposed to a substance hazardous to health, including: Lead (Control of Lead at Work Regulations 1980) 40 years from date at which entry was made Asbestos (Control of Asbestos at Work Regulations 1996) 40 years after last record Compressed Air (Work in Compressed Air Regulations 1996) 40 years from date of last entry Radiation (Ionising Radiation Regulations 1985)

50 years from date of last entry

|  | Medical/Self Certificates – unrelated to industrial injury | 4 years
| Personal | Welfare papers | Destroy after minimum of six years after last action
| Security | Security personnel files | Five years after leaving (if at normal retirement age) or ten years after leaving (if before normal retirement age)
| Pay and pension | Bank details - current | Six years after employment has ended
|  | Death Benefit Nomination and Revocation Forms | Until age 100
|  | Death certificates | Return original to provider Retain copy until age 100
|  | Decree Absolutes | Return original to provider Retain copy until age 100
|  | Housing advance | Until age 100
|  | Marriage certificate and documentation relating to civil registration | Return original to provider Retain copy until age 100
|  | Unpaid leave periods (such as maternity leave) | Until age 100
|  | Statutory maternity pay documents | 6 years
|  | Other maternity pay documentation | 18 months
|  | Overpayment documentation | 6 years after repayment or write-off
|  | Personal payroll history, including record of pay, performance pay, overtime pay, allowances, pay enhancements, other taxable allowances, payment for untaken leave, reduced pay, no pay, maternity leave | Until age 100
|  | Pensions estimates and awards | Until age 100

Record of: Full name and date of birth National Insurance number Pensionable pay at leaving Reckonable service for pension purposes (and actual service where this is different, together with reasons for the difference) Reason for leaving and new employer’s name (where known) Amount and destination of any transfer value paid Amount of any refund of PCSPS contributions Amount and date of any Contributions Equivalent Premium paid All other papers relating to pensionability not listed above (such as papers about pensionability of other employment (including war service); extension of service papers; papers about widow’s, widower’s, children’s and other dependant’s pensions; correspondence with the Cabinet Office, other departments and pension administrators, or the officer and his/her representatives (MPs, unions or others) about pension matters

Until age 100

|  | Resignation, termination and/or retirement letters | Until age 100
|  | Added years | Until age 100
|  | Additional Voluntary Contributions (AVC) | Until age 100
|  | Payroll input forms | 6 years
|  | Bonus nominations | 6 years
|  | Complete sick absence record showing dates and causes of sick leave | Until age 72
|  | Statutory Sick Pay (SSP) forms | For last 4 to 6 years
|  | Papers relating to disciplinary action which has resulted in any changes to terms and conditions of service, salary, performance pay or allowances | Until age 72
|  | Authorisation for deputising, substitution allowance and/or overtime/travel time claim | 6 years
|  | Advances for: Season tickets Car parking Bicycles Christmas/holidays Housing | 6 years after repayment

Employee personnel records

Category | Record type | Description of Use | Retention period
--- | --- | --- | ---
| Reports | Audit reports (including interim), where these have included the examination of long-term contracts | 6 years
|  | Report papers used in the course of a fraud investigation | 6 years after legal proceedings have been completed
|  | Other audit reports (including interim) | 3 years
| Undertakings | Terms of reference | 3 years
|  | Programmes / plans / strategies | One year after the last date of the plan
|  | Correspondence | 3 years
| Record keeping | Minutes of meetings and related papers, including those of the Audit Committee | 3 years
|  | Working papers | 3 years
| Other records | Internal Audit guides | When superseded
|  | Manuals and guides relating to departmental procedures | When superseded
|  | Local auditing standards | When superseded
| Disposal | Annual reports to Accounting Officers | 3 years

Project records

Category | Record type | Description of Use | Retention period
--- | --- | --- | ---
| Project proposals | approved | 10 years after completion of project
|  | rejected or deferred | 5 years after completion of project
| Project Initiation Documents (PIDs) | PIDs and supporting documentation (including business cases) | Small projects: 10 years after completion of project Major projects: 25 years after completion of project
| Feasibility studies | reports | Small projects: 10 years after issue Major projects: 25 years after completion of project
|  | -draft reports | Small projects: 2 years after last paper Major projects: 25 years after completion of project
|  | working papers | Small projects: 2 years after last paper Major projects: 25 years after completion of project
|  | correspondence | Small projects: 2 years after last paper Major projects: 25 years after completion of project
| Plans and specifications (such as statements of requirements, operational requirements, technical plans, resource plans) | provisional / proposed | 5 years after completion of project
|  | final | 10 years after completion of project
|  | variations | 10 years after completion of project
| Contracts and agreements | contracts under seal | See 'Contractual records' above.
|  | other contracts | See 'Contractual records' above.
|  | title deeds | See 'Contractual records' above.
|  | correspondence | See 'Contractual records' above.
| Contractors | approved nominations | 1 year after issue
|  | rejected nominations | 1 year after issue
|  | approved list | when new list is issued
|  | removals/suspensions | 6 years after the end of the project
| Tender boards | record sets of papers | at the end of the project
|  | other copies | 1 year after date of last paper
|  | working papers | 2 years after date of last paper
|  | minutes of meetings | 5 years after date of last paper
| Maps, plans, drawings and photographs | master set | SMall projects: 10 years after completion of project Major projects: 25 years after completion of project
|  | working copies | Small projects: at the end of the project Major projects: 25 years after completion of project
|  | other copies | Small projects: 5 years after date of last paper Major projects: 25 years after completion of project
| Financial documents | Financial documents (including investment appraisals) | 6 years after completion of project
| Equipment and supplies | Equipment and supplies | 6 years after completion of project
| Land records | allocation | when land released for other purposes
|  | procurement / disposal | 12 years after date of disposal
| Human resources |  | See 'Personal records' above.
| Project boards, Assessment meetings, etc. | minutes | Small projects: 5 years after date of last paper Major projects: 25 years after completion of project
|  | correspondence | Small projects: 5 years after date of last paper Major projects: 25 years after completion of project
| Reports (such as stage assessments, quality reviews, highlight reports, GANTT charts) | interim | 5 years after issue
|  | final | 25 years after completion of project
|  | evaluation | 25 years after completion of project
|  | draft | at the end of the project
| Product descriptions |  | 5 years after completion of project
|  | Project operating manuals | 5 years after completion of project
| Miscellaneous records | Copies of documentation from other projects; information on products, equipment or machinery; training courses; correspondence | 2 years after completion of project

Inquiry records

Category | Record type | Description of Use | Retention period
--- | --- | --- | ---
| Inquiries | Evidence of steps taken to secure the attendance of witnesses | 7 years from the final report
|  | Schedules of witnesses | 7 years from the final report
|  | Research gathered by the inquiry team | 7 years from the final report
|  | Financial records | 7 years from the final report
|  | Cost solicitor’s records | 7 years from the final report
|  | Parliamentary questions | 7 years from the final report
|  | All other data related to the inquiry | Permanent

Public inquiry records

Category | Record type | Description of Use | Retention period
--- | --- | --- | ---
| Customer data | Enquiries | 6 years from end of contract
| Contracted services | Initial proposal | 6 years from end of contract
|  | Signed contracts and ammendments | 6 years from end of contract
|  | Reports from third party services contracted | 6 years from end of contract

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