Document Retention Policy
Approved 1 December 2021
Adopted by Shavington-cum-Gresty Parish Council on 17 May 2023
PURPOSE
The council requires a wide variety of documents for transacting its business and is committed to retaining these documents in a format and for periods of time that:
- Enables the council to meet its statutory obligations in respect of documents subject to legislation;
- Ensures security of documents;
- Protects employees’ privacy;
- Facilitates access to information;
- Optimises the use of storage space;
- Is cost effective; and
- Facilitates destruction of redundant documents.
SCOPE
This Policy applies to users of the council’s information records, both paper and electronic, it includes Councillors and employees.
STATUTORY REQUIREMENTS
Documents subject to a statutory period of retention are identified by their associated legislation in Annex A.
SECURITY OF DOCUMENTS
Council records are held in paper and/or electronic format. The following security is applied to manual documents:
– all paper documents are stored in lockable cupboards
– all sensitive files are secured with password
EMPLOYEES’ PRIVACY
The privacy of personnel records will be appropriately assured.
AVAILABILITY & ACCESS
All records necessary for council business will be retained for a period of time that reasonably assures the availability of records when needed.
STORAGE SPACE AND COST
Redundant records may be destroyed in order to reduce the cost of storage, indexing and handling the vast quantity of documents that would otherwise accumulate. Destruction of documents will be undertaken in accordance with the provisions of this Policy to avoid any inference that a document was destroyed in anticipation of a problem.
ELECTRONIC STORAGE
Records maintained on electronic data processing storage media will be subject to the same rules of retention and security as paper records.
IMPLEMENTATION OF POLICY
The Council will be responsible for the implementation of the Policy.
MONITORING & REVIEW OF POLICY
Council will review the Policy periodically to monitor its effectiveness, taking account of users’ comments.
Page Break
Annex A – Retention Periods: Statutory Requirement & Best Practice Guidance
| Document/Type | Minimum Retention Period | Reason | Associated Legislation |
| Agreements, Contracts & Related Correspondence | |||
| Contract Executed as a Deed | 12 years | Proceedings founded on a contract may be brought within these periods Actions for latent damage may be brought up to fifteen years after the damage occurs Audit, Management | Limitation Act 1980 Section 5 |
| Contracts with Customers, Suppliers or Agents | Indefinite | ||
| Licensing Agreements | |||
| Rental/Hire Purchase Agreements | |||
| Indemnities & Guarantees | |||
| Other Agreements/Contracts | |||
| Quotations and Tenders | 12 years | Limitation Act 1980 (as amended) | |
| Leases, agreements, contracts | Indefinite | Audit, Management | Limitation Act 1980 Section 14B |
| Corporate plans, strategies, policies, business plans, annual reports, asset register | Indefinitely | Common Practice | |
| Operating Procedures | 2 years after superseded | Common Practice | |
| Market Licences | Destroy after 6 years | Management | |
| Market Licence Holder Records | Destroy after 6 years after leaving the market | Management | |
| Other Licences | Destroy after 6 years after leaving the market | Management | |
| Funding Documents | As required by individual funders | Funding requirements | |
| Press Releases | Destroy after 3 years | Local Choice | |
| Property | |||
| Title Deeds | Indefinite | Audit, Management | Limitation Act 1980 Section 14B |
| For Town Hall and Market | |||
| application to hire lettings diaries copies of bills to hires records of tickets issued | 6 years | VAT | |
| For Allotments | |||
| Register and plans | Indefinite | Audit, Management | |
| Financial Records | |||
| Cheques, cheque book stubs, bills of exchange and paying in books | 6 years plus current year | Audit | |
| Instructions to banks | 6 years after ceasing to be effective | ||
| Investments | Indefinite | Audit, Management | |
| Scales of Fees and charges | 6 years plus current year | Management | |
| Postage & Telephone Records | 6 years plus current year | Tax, VAT, Statute of Limitations | |
| Receipt and payment account(s) | Indefinite | Archive | |
| Receipt books of all kinds | 6 years plus current year | VAT | |
| Bank statements, including deposit/savings accounts | 6 years plus current year | Audit | |
| Paid Invoices | 6 years plus current year | VAT | |
| Paid cheques | 6 years plus current year | Limitation Act 1980 (as amended) | Limitation Act 1980 (as amended) |
| VAT records | 6 years generally but 20 years for VAT on rents | VAT | |
| Petty cash and postage | 6 years plus current year | Tax, VAT, Limitation Act 1980 (as amended) | |
| Timesheets | 3 years | Audit (requirement) Personal injury (best practice) | |
| Wages books | 12 years | Company Pension | |
| Accounts and Audits | Indefinite, archive after administrative use | Common Practice | |
| Budget and estimates | Indefinite, archive after 3 years | Statutory | |
| Building contracts | Life of the building, plus 15 years | Statutory | |
| Loans | Destroy 7 years after loan repaid | Common Practice | |
| Tax | |||
| Supporting documentation for VAT returns | 6 years plus current year | If there is an enquiry into a tax return, records should be retained until the enquiry is complete | VAT Act 1994 s58 & Schedule 11 Para 6 |
| Supporting documentation for PAYE returns | 6 years plus current year | Income Tax (PAYE) Regulation 2003 Reg.97 | |
| PAYE related records not required to be sent to Inland Revenue | Three years after the end of the tax year to which they relate | ||
| Electoral Roll | Destroy when superseded | ||
| Councillors Records | |||
| Members allowances register | 6 years | Tax, Limitation Act 1980 (as amended) | Tax, Limitation Act 1980 (as amended) |
| Councillors Notification of Members’ Interests | 1 year after end of service | Local Choice | Chapter 7 Localism Act 2011 |
| Councillor contact | 1 year after end of service | Local Choice | |
| Employee Records | |||
| Personal Records, inclusive of appraisals, disciplinary records, leave, training records, contracts, redundancy, promotion/pay awards/pay levels etc | 6 years after employment ceases 25 years for staff working with Children | Health & Safety Records may need to be kept longer | Limitation Act 1980 |
| Basic Personal Details (name/address/dates of employment/role etc) | Indefinitely | Health and Safety or DBS records | |
| Employee Handbook | Indefinitely | Common Practice | |
| Applications for jobs-where the candidate is unsuccessful, including CV’s, Interview notes | 6 months after notifying the unsuccessful candidate | Time Limit for employment claims | Equality Act 2010 Limitation Act 1980 |
| Salary/Payrolls/Wages/tax documents (Inland Revenue) | 12 years after 31 January of the following year of assessment | Company Pension | Tax Management Act 1970 Sections 12 & 15. |
| LGPS Correspondence re individuals | 12 years from date of leaving | LGPS regulations | |
| P Forms (P45 etc) | 6 years | ||
| Expense Accounts | 6 years | ||
| Labour Agreements | 10 years | Best practice | |
| Sickness Records | 6 years after employment ceases | Statutory Sick Pay (General) Regulations 1982 Reg.13 | |
| Accident Books | 7 years from the date of last entry | Local Choice | |
| Health & Safety Records | 3 years | Personal injury actions must generally be commenced within three years of the injury. The time periods are extended in relation to employees exposed to hazardous substances. | |
| Time-Keeping Records | Last Completed Audit | Last completed audit year | Audit |
| Recruitment documents, including Person Specification, Job Descriptions | 5 year | Equal Opportunities claims | |
| Statutory Maternity/Paternity pay and leave records | Current tax year plus 3 years | Local Choice | |
| References | Destroy after 5 years of leaving employment | Insurance | |
| Correspondence with residents | Two years | Local Choice | |
| Insurance | |||
| Policies | 40 years | Statutory | |
| Claims Correspondence | Three years after settlement | See NALC LTN 40 Para 7 replicated below | |
| Employer’s Liability Insurance Certificate | 40 years from the date on which insurance commenced or was renewed | The Employers’ liability (Compulsory Insurance) Regulations 1998 (SI. 2753), Management | |
| Accident Reports and relevant correspondence | 3years after settlement | ||
| Donations & Subscription Records | |||
| Donations given & related correspondence | 6 years | Companies Act 1985 Sections 221-222 | |
| Deeds of Covenant | 6 years after the last payment made 12 years if payments are still outstanding or there is a dispute re the Deed | ||
| Subscription records | 3 years after cessation of membership | Companies Act 1985 Section 222 | |
| Planning Applications & Associated Documents & Licensing | Where planning permission is granted, the application, any plans and the decision letter should be retained until the development has been completed. Advice from CWaC: Six years from the date of meeting at which Planning Application discussed (Planning Authority’s records, available for inspection, go back to 1973) | ||
| Planning Memos | Council Comments & Planning Authority’s Decision – 6 years Other related documents – 2 years | Until the development has been completed | Freedom of Information Act 2000 |
| Private Applications (Rejected) | 5 Years | Until the period within which an appeal can be made has expired | |
| Appeal Decision relating to rejected Private Applications | Indefinitely | NALC LTN 40 refers | |
| Major Developments | Indefinitely | ||
| Copies of Structure Plans, Local Plans and similar documents | As long as document is in force | NALC LTN 40 refers | |
| Licensing Memos | NTC’s comments – 6 years Other related documents – 2 years | Local Choice | |
| Publications Newsletters Guides, Pamphlets, Leaflets, Maps, Plans | Local choice | a copy of published works in print after 01.02.04 or after 06.04.13 electronic works off line, to deliver, at its own expense, a copy of them to the british library board. electronic works published on line after 2013 only if requested NALC LTN 40 refers | The Legal Deposit Libraries Act 2003 |
| Meetings Records Agendas Minutes – Meetings Minutes – Committees, Subcommittees | Following the meeting Indefinite Indefinite Indefinite | Facility for back-checking Hard copies – at Archives On electronic media – 1 copy at a separate location | |
| Electronic Documents | |||
| 2years | Local Choice | ||
| Scanned Documents | 2years | Local Choice | |