Caveat: Legal retention periods for documents can change, this blog should be used as a guide only. Please refer to your company policies and legal advice when considering your document retention periods.
A question we are asked on a regular basis is "How long should I keep my documents?" It's a very good question and the answer isn't particularly straightforward because it all depends on what the document contains.
We've put together this guide to document retention periods to help customers understand how long to keep their documents. Please note the information below is for guideline purposes only so if you aren't sure it's better to keep the documents.
Document Retention Periods - A Guide
Type of Document | Statutory Minimum Retention Period | Recommended Period of Retention |
Incorporated Documents |
Certificate of Incorporation and Certificates on Change of Name | N/A | Permanently |
Certificate to Commence Business (Public Company) | N/A | Permanently |
Memorandum and Articles of Association (original and updated copies) | Permanently | Permanently |
Printed copies of resolutions submitted to Companies House | Permanently | Permanently |
Statutory Returns, Records and Registers |
Annual Return (copy) | N/A | Permanently |
Return of Allotments (copy) | N/A | Permanently |
Directors' Service Contracts | 6 years after cessation | 6 years after cessation |
Register of Directors and Secretaries (original) | Permanently | Permanently |
Register of Directors' interests in Shares and Debentures | Permanently | Permanently |
Register of interests in voting shares | Permanently | Permanently |
Register of Charges | Permanently | Permanently |
Register of Documents sealed (if applicable) | N/A | Permanently |
Unpaid dividend records | N/A | 12 years after dividend declared |
Dividend and interest mandate forms ceased to be valid | N/A | 3 years from when the instruction |
Notification of address change by member | N/A | 2 years after notification |
Share Registration Documents |
Register of Members | N/A | Permanently |
Register of Debentures and Loan Stock Holders | N/A | Permanently / 7 years after redemption of stock |
Letters and forms applying for Shares, Debentures etc. | N/A | 12 years from issue, with a permanent microfilmed record |
Renounceable Letter of Allotment and Acceptances | N/A | Originals for 12 years from renunciation, with a permanent microfilmed record |
Renounced Share Certificates | N/A | Originals for 12 years from renunciation, with a permanent microfilmed record |
Contracts for purchase of own shares by Company | N/A | Period of retention 10 years from date of contract |
Share & Stock Transfer forms and Letter of Request with permanent microfilmed record | N/A | 12 years after date of transfer |
Requests for designating or redesign ting accounts with permanent microfilmed record | N/A | 12 years after request |
Cancelled Share/Stock Certificate | N/A | 1 year from date of cancellation |
Stop Notice and other Court Orders | N/A | Permanently |
Letters of indemnity for lost Certificates | N/A | Permanently |
Powers of Attorney | N/A | Permanently |
Dividend and interest payment lists | N/A | Until audit of the dividend payment is complete |
Paid dividend and interest warrants | N/A | 6 years after date of payment |
Bank Records |
Cheques, bills of exchange and other negotiable instruments | N/A | 6 years |
Paying-in Counterfoils | N/A | 6 years |
Statements from and instructions to the bank | N/A | 6 years after ceasing to be effective |
Public Company | 6 years | 10 years |
Limited Company | 3 years | 10 years |
Annual report and accounts (signed) | N/A | Permanently |
Annual report and accounts (unsigned) | N/A | Permanently (keep sufficient copies to meet requests) |
Interim report and accounts | N/A | Permanently (keep sufficient copies to meet requests) |
Budgets, forecasts and periodic internal financial reports | N/A | 5 years |
Taxation records and tax returns | Inspection possible up to 6 years after tax/accounting period | Permanently |
VAT Records and Customs & Excise Returns | Inspection may be conducted up to 6 years after tax/accounting period | Permanently |
Expense Accounts | N/A | 7 years |
Charity Donation Documents |
Deeds of Covenant | 6 years after last payment | 12 years after last payment |
Documents supporting entries in accounts for donations | 3 or 6 years | 6 years |
Contracts |
Contracts executed under seal | N/A | 12 years after expiry |
Contracts with customers, suppliers, agents or others | N/A | 6 years after expiry or contract completion |
Rental and hire purchase agreements | N/A | 6 years after expiry |
Licensing agreements | N/A | 6 years after expiry |
Trust deeds and rules (pension schemes) | N/A | Permanently |
Insurance |
Public Liability Policies | N/A | Permanently |
Product Liability Policies | N/A | Permanently |
Employers' Liability Policies | 40 years | Permanently |
Sundry insurance policies and insurance schedules | N/A | Until claims under policy are barred or 3 years after policy lapses, whichever is longer |
Group Health Policies | N/A | 12 years after final cessation of benefit |
Group Personal Accident Policies claims correspondence N/A 3 years after settlement | N/A | 12 years after final cessation of benefit |
Health and Safety |
Record of consultations with safety representative and committees | N/A | Permanently |
Health & Safety Policy Documents (old and revised copies) | Implied permanently by Health & Safety at Work Act (1974 S2(3) | Permanently |
Assessment of risks under health and safety regulations (including routine assessment monitoring and maintenance records for aspects in workplace such as air quality, levels of pollution, noise level, use of hazardous substances etc.) | Until revised (Management of Health & safety at Work Regulations 1992 S1 1992/2051) | Permanently (old and current copies) |
Accident report book and relevant records/correspondence | 3 years from date of entry (Health & Safety at Work Act 1974 S7) | Permanently |
Medical records - general | N/A | 12 years |
Employees Records |
Job applications and inteview records | N/A | Up to 1 year |
Personnel Records | N/A | 7 years after employment ceases, with permanent microfilmed record |
Senior Executive Records | N/A | Permanently |
Training Records | N/A | 6 years after employment ceases |
Employment Agreements | N/A | Permanently |
Payroll and wage records (including details of overtime, bonuses and expenses) | 6 years | 12 years |
Salary Records | N/A | 5 years |
Time cards and piecework records | N/A | 2 years |
Details of benefits in kind | 6 years | 12 years |
Income Tax Records (P45/P60/P58/P48 etc.) | 6 years | 12 years |
Annual return of taxable pay and tax paid | 6 years | 12 years |
Labour Agreements | N/A | 10 years after ceasing to be effective |
Works Council Minutes | N/A | Permanently |
Employee records from closed units | Some 6 years | 12 years |
Material with Copyright Protection |
Literary, dramatic and musical works | N/A | Life plus 50 years |
Artistic works, recordings, films, photos and broadcasts | N/A | 50 years |
Pension Scheme Documents (Unapproved Schemes) |
Trust deeds and scheme rules | N/A | Permanently |
Trustees' minute books | N/A | Permanently |
Record of pensioners | N/A | 12 years after cessation of benefit |
Money purchase details | N/A | 6 years after transfer or value taken |
Pension scheme investment policies | N/A | 12 years after transfer or value taken |
Pension Scheme Documents (inland revenue approved and statutory pension schemes) |
Pension fund accounts and supporting documents | 6 years from date of accounts signed | Permanently |
Actuarial valuation reports | 6 years from date of report signed | Permanently |
Inland revenue approvals | N/A | Permanently |
Medical records - Radiation accident assessment | 50 years | Permanently |
Medical records - Radiation dosage summary | 2 years from end of calendar year | Permanently |
Under Control of Lead at Work Regulations 1998 (replaced 1980 regulations) | 2 years from date of last entry to be effective | Permanently |
Under Control of Asbestos at Work Regulations 1987 | 40 years | Permanently |
Under Control of Substances Hazardous to Health Regulations 1994 (COSHH Regulations) | 40 years | Permanently |
Intellectual Property Records |
Certificates of registration of trade/service marks (current and lapsed) | N/A | Permanently or 6 years after cessation of registration |
Documents evidencing assignment of trade/service marks | N/A | 6 years after cessation of registration |
Intellectual property agreements and licences | N/A | 6 years after expiry |
Property Documents |
Title deeds for property | N/A | Permanently or until sold or transferred |
Leases | N/A | 12 years after lease and liabilities under the lease have terminated |
Medical Records |
Admission/Discharge Books | 8 years |
Audiology, Dietetic and Nutrition, District Nursing, Occupational Therapy | 20 years |
Physiotherapy, Podiatry, Speech and Language Therapy | 20 years |
Child Protection Registers | 26 years |
Clinical Audit Records | 5 years |
Dental Records | 11 years, Adults Children up to their 25th Birthday |
Diaries | 3 years |
Family Planning Records | 10 years, Children retain to their 25th Birthday |
Health Visitor Records | 10 years or for Children retain to their 25th Birthday |
Health Records | 8 years |
Immunisation and Vaccination | Children - retain until their 25th Birthday |
All others | 10 years |
Learning Difficulties | 10 years after the death of the individual |
Oncology | 30 years |
Operating Theatre Registers | 8 years |
Out of Hours Records | 3 years |
Outpatients List | 2 years |
Parent-Held Records | Until the Patients 25th Birthday |
Ward Registers | 2 years |
X-Rays | 8 years |
X-Ray Registers | 30 years |
Board Meeting Reports | 30 years |
Business Plans | 20 years |
Catering Forms | 6 years |
Commissioning Decisions | 6 years from date of appeal decision |
Complaints Correspondence | 10 years |
Health & Safety Documents | 3 years |
Incident Forms | 8 years |
Manuals | 10 years |
Meetings & Minutes | 30 years |
Minor Paperwork (reminders, advertising etc) | 2 years |
Quality Assurance Records | 12 years |
Reports | 30 years |
Incident Files | 30 years |
Time Sheets | 3 years |
Annual Accounts | 30 years |
Accounts - Minor Records (cash books etc) | 2 years |
Financial Contracts | 15 years |
Medical Payments, BACS Payments, Fraud Investigations, Invoices | 6 years |
Personnel Records | 6 years |
To chat in more detail about these guides please get in touch info@restoredigital.co.uk
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