RETENTION OF DOCUMENTS AND RECORDS POLICY – last reviewed June 2023, due for review June 2024
| This policy details the minimum retention time required for Council documents before disposal in order for the council to comply with the Freedom of Information Act 2000 Publication Scheme. Where variable times are indicated the Council will review storage after the minimum period has elapsed. This document has been compiled using NALC Legal Topic Note 40. | ||
| Document | Minimum Period | Reason |
| Minute Books | Indefinite | Archive |
| Scale of fees and charges | 6 years | Management |
| Receipt and payment account(s) | Indefinite | Archive |
| Receipt books of all kinds | 6 years | VAT |
| Bank statements, including deposit/savings accounts | Last completed audit year | Audit |
| Bank paying-in books | Last completed audit year | Audit |
| Cheque book stubs | Last completed audit year | Audit |
| Quotations and tenders | 6 years | Limitation Act 1980 (as amended) |
| Paid invoices | 6 years | VAT |
| Paid cheques | 6 years | Limitation act 1980 (as amended) |
| VAT records | 6 years generally but 20 years for VAT on rents | VAT |
| Petty cash, postage and telephone books | 6 years | Tax, VAT, Limitation Act 1980 (as amended) |
| Timesheets | Last completed audit year
3 years |
Audit (requirement)
Personal injury (best practice) |
| Wages books | 12 years | Superannuation |
| Insurance policies | While valid | Management |
| Certificates for Insurance against liability for employees | 40 years from date of which insurance commenced or was renewed | The Employer’s Liability (Compulsory Insurance) Regulations 1998 (SI. 2753), Management |
| Investments | Indefinite | Audit, Management |
| Title deeds, leases, agreements, contracts | Indefinite | Audit, Management |
| Members allowances register | 6 years | Tax, Limitation Act 1980 (as amended) |
| Re: Halls, Centre, Recreation Grounds | ||
| · Application to hire
· Lettings diaries · Copies of bills to hire · Record of tickets issued |
6 years | VAT |
| Re: Allotments | ||
| · Register and plans | Indefinite | Audit, Management |
| Re: Burial Grounds | ||
| · Register of fees collected
· Register of burials · Register of purchased graves · Register/plan of grave spaces · Register of memorials · Applications for interment · Applications for right to erect memorials · Disposal Certificates · Copy certificates of grant of exclusive right of burial |
Indefinite | Archives, Local Authorities Cemeteries Order 1977 (SI. 204) |