Record Retention Guide
Are you aware of how long a document must be kept before it’s destroyed? Below is our
guide to document retention:
Document Retention Period Reason
Suppliers Accounts
Cheques/Remittance Advice 6 years Legal
Cash Book 10 years Legal
Cost Control Ledger Analysis 6 years Legal
Invoices Revenue 6 years Legal
Invoices Capital 12 years Commercial
Purchase Orders Revenue 4 years Audit
Purchase Orders Capital 3 years after expiry Audit
Quotations Capital 12 years Audit
Quotations Revenue 7 years Audit
Customs and Excise Returns 6 years Legal
VAT Deferments 6 years Legal
Assets
Ledger Sheet 12 years Legal
Consolidated Accounts 12 years Commercial
Disposal of Assets 12 years Commercial
Annual Depreciation 3 years Audit
Sales Records
Customer Complaints 7 years Legal
Customer Orders 6/12 years after expiry Commercial
Customer Enquiries 1 year if unsuccessful Commercial
Sales/Journal Entries 12 years Legal/Tax
Nominal and Private Ledgers Permanent Legal/Tax
Journal Vouchers 3/6 years Legal/Tax
Sales Invoices/Credit Notes 6 years Legal
Consignment Notes 6 years Legal
Outstanding Account Schedule 6 years Legal
Statements 2 years Audit
Overdue Account Letters Until paid Commercial
Project Files 6 years Legal
Archive Management Systems Ltd - www.archivems.co.uk - 0800 783 7079
Registered in England as Archive Management Systems Ltd No:2353940 VAT Registration No: 292 5560 40
Registered Office: Unit 2 Sterling Way, Norcot Road, Reading, Berkshire RG30 6HW
Whilst care has been taken in the making of this guide, Archive Management Systems Ltd accept no responsibility for
errors or omissions within this document. This document should not be used as a substitute for legal advice.
Record Retention Guide
Document Retention Period Reason
Employee Records
Unsuccessful Job Applications 1 year Commercial
Medical Records 30 years after expiry Legal
Accident Reports Working life of Legal
employee
Pension Details 10 years after end of Legal
benefits
Payment Changes 6 years Legal/Tax
Payroll Control Current plus 6 years Legal/Tax
Amended Code Number Notice 6 years Legal
Trust Records Permanent Legal
Group Health/Personal Accident 12 years after benefit Legal
ends
Staff Personal Records 7 years after Legal
termination
Company Executive Records 12 years Legal
Salary Register 6 years Legal
Expense Accounts 7 years Legal/Tax
Industrial Training 6 years commercial
Wages
P45, P58, P48, P6, P60 6 years Legal/Tax
Income Tax Pay Details 6 years Legal/Tax
Pension Contributions Permanent Commercial
National Insurance Contributions 12 years Commercial
Schedule of Deductions 6 years Audit
Clock Cards 2 years Audit
Pay Advice Current plus 1 year Legal
Payroll Current plus 6 years Legal
Annual Earnings Summary Current plus 12 years Legal
Sub-Contractors Documents
SC60 etc. 6 years Legal/Tax
Other Tax 6 years Legal/Tax
National Insurance 6 years Audit/Tax
Timesheets etc. 3 years Legal
Archive Management Systems Ltd - www.archivems.co.uk - 0800 783 7079
Registered in England as Archive Management Systems Ltd No:2353940 VAT Registration No: 292 5560 40
Registered Office: Unit 2 Sterling Way, Norcot Road, Reading, Berkshire RG30 6HW
Whilst care has been taken in the making of this guide, Archive Management Systems Ltd accept no responsibility for
errors or omissions within this document. This document should not be used as a substitute for legal advice.
Record Retention Guide
Document Retention Period Reason
Insurance
Policies 12 years after lapse Legal
Claims 3 years after settlement Commercial
Schedules/Disclosures 12 years Legal
Accident Record Book Permanent Legal
Public & Product Liability Permanent Legal
Policies
Cash Records
Bank Paying-In Counterfoils 6 years Legal/Tax
Cheque/Remittance Advice's 6 years Legal
Bank/GIRO Account Statements 6 years Legal
Daily Cash Book 6 years Legal
Banking Returns 6 years Legal
Unpresented Cheque Lists 6 years Legal
Bank Reconciliation's 6 years Legal
Employees pay receipts 2 years Audit
Petty Cash Records Current plus 6 years Legal
Main Cash Book Permanent Legal
Cash/Cheques Received Current plus 6 years Legal
Sheets
Petty Cash Returns 6 years Commercial
Title Deeds etc.
Title Deeds and Property 12 years after interest Legal
Documents ceased
Contracts/Agreements
Under Seal 12 years after expiry Legal
Others 6 years after expiry Legal
Royalty Payments/Agreements 1 year after expiry Legal
Archive Management Systems Ltd - www.archivems.co.uk - 0800 783 7079
Registered in England as Archive Management Systems Ltd No:2353940 VAT Registration No: 292 5560 40
Registered Office: Unit 2 Sterling Way, Norcot Road, Reading, Berkshire RG30 6HW
Whilst care has been taken in the making of this guide, Archive Management Systems Ltd accept no responsibility for
errors or omissions within this document. This document should not be used as a substitute for legal advice.
Record Retention Guide
Document Retention Period Reason
Stores Documents
Goods Received Register 4 years Audit
Inward Invoice Register 6 years Legal
Stock Control Records 7 years Legal
Transport Records
Drivers Log Books 1 year Commercial
Other records 2 years after vehicle Commercial
disposal
Tachographs 3 years Legal
Property receipts
Leases 12 years from lease Legal
end
Architect/Builder agreements 6 years from contract Legal
end
Planning Permission 12 years from interest Legal
end
Management Information
Accounts 6 years Commercial
Others 6 years Commercial
Trade Mark Papers
All related documents Permanent Commercial
Expired Patents 12 years Legal
"CE" marking details 10 years from cessation Legal
of manufacture
Quality Records
Internal & External Audits 6 years Review
Old Procedures and Revisions 6 years Review
Management Reviews 6 years Audit
Defects & Corrective Action 6 years Review
Records
Calibration Records 6 years Commercial
Others 6 years Commercial
Archive Management Systems Ltd - www.archivems.co.uk - 0800 783 7079
Registered in England as Archive Management Systems Ltd No:2353940 VAT Registration No: 292 5560 40
Registered Office: Unit 2 Sterling Way, Norcot Road, Reading, Berkshire RG30 6HW
Whilst care has been taken in the making of this guide, Archive Management Systems Ltd accept no responsibility for
errors or omissions within this document. This document should not be used as a substitute for legal advice.
Which documents should be securely destroyed?
Depending on your particular area of business these documents will vary slightly as some
information may be limited to your industry. However there are many common documents that
hold sensitive information that should be kept in a secure manner and also destroyed in a
secure manner at the end of its life.
To give you an idea of information that must be kept confidential and therefore must be stored
or destroyed in a secure manner we have compiled the following list:
HR Files: Administration:
Application forms & CVs Correspondence
Interview notes Junk mail
Employment contracts Reports
Copies of passports & driving licences Schedules
Name, address, DOB, NI number forms Training records
Contact details Manuals
Medical details Order information
Bank account details Meeting minutes
Ethnic background forms Job & workload sheets
Criminal Records Bureau forms Customer service files
Inventory lists
Accounts Details: Memos
Payroll details Research:
Bank account details including statements
Client details Plans, designs & blueprints
Budgets Lab books
Invoices & receipts Development process papers
Financial reports Specifications
Supplier information including invoices Reports
Contracts Competitive test sheets
Purchase orders New product test sheets
Accounts payable/receivable
Ex-employee tax records Other materials:
Sales & Marketing Files: CD & DVDs
Video or data tapes
(Prospective) Client details ID tags & cards
Quotes and tenders X-rays
(Prospective) Customer correspondence Microfilm rolls
Out of date brochures or leaflets Microfiche & jackets
Out of date business cards
Old letterhead paper & compliments slips
Targets & business projections
Archive Management Systems Ltd - www.archivems.co.uk - 0800 783 7079
Registered in England as Archive Management Systems Ltd No:2353940 VAT Registration No: 292 5560 40
Registered Office: Unit 2 Sterling Way, Norcot Road, Reading, Berkshire RG30 6HW
