RECORD RETENTION PERIOD Accident books/records 3 years from the date of last entry Permanently Inland Revenue/HMRC Approvals Statutory Maternity Pay records, calculations, 3 years after the end of the tax year in which the maternity period ends certificates or other medical evidence Statutory Sick Pay records, calculations, certificates, 3 after the end of the tax year to which they related self-certificates Wage/salary records (also overtime, bonuses, 6 years expenses) 3 years after the end of the pay reference period National minimum wage records following the one that the records cover Application forms and interview notes 6 months to one year Assessments under health and safety Permanently Parental Leave 5 years from birth/adoption of the child or 18 years if the child receives a disability allowance Pension Scheme investment policies 12 years from the ending of any benefit payable under the policy 12 after benefit ceases Pensioners records 6 years from the end of the scheme in which the event Retirement Benefits schemes records of notifiable – took place events, e.g. Relating to incapacity Personnel Files and training records (includes 6 after employment ceases disciplinary and working time records) Redundancy details, calculations of payments, refunds, 6 years from the date of redundancy notification to the Secretary of State Permanently for historical purposes Senior Executives records on a senior management team or equivalent) Time cards 2 years after audit Trade union agreements 10 years after ceasing to be effective
RECORD RETENTION PERIOD Accident books/records 3 years from the date of last entry Inland Revenue/HMRC Approvals Permanently Statutory Maternity Pay records, calculations, certificates or other medical evidence 3 years after the end of the tax year in which the maternity period ends Statutory Sick Pay records, calculations, certificates, self-certificates 3 after the end of the tax year to which they related Wage/salary records (also overtime, bonuses, expenses) 6 years National minimum wage records 3 years after the end of the pay reference period following the one that the records cover Application forms and interview notes 6 months to one year Assessments under health and safety Permanently Parental Leave 5 years from birth/adoption of the child or 18 years if the child receives a disability allowance Pension Scheme investment policies 12 years from the ending of any benefit payable under the policy Pensioners records 12 after benefit ceases Retirement Benefits schemes – records of notifiable events, e.g. Relating to incapacity 6 years from the end of the scheme in which the event took place Personnel Files and training records (includes disciplinary and working time records) 6 after employment ceases Redundancy details, calculations of payments, refunds, notification to the Secretary of State 6 years from the date of redundancy Senior Executives records on a senior management team or equivalent) Permanently for historical purposes Time cards 2 years after audit Trade union agreements 10 years after ceasing to be effective