Fund Information Accounts, Statutory Permanent Permanent Preservation – returns, Valuation & Other by the Council Reports Investments None Applicable Current year +6 Destroy years Record of treasury None Applicable Current year +6 Destroy management transactions years Treasury Adviser Contract None Applicable Current year Destroy (including fees) Internal Audit Reports None Applicable See Audit Destroy Final Accounts (working None Applicable Current year +6 Destroy papers) years Payroll Wages & Salary records and Taxes Management Current year +6 Destroy other Payroll Details (also Act 1970 years overtime, bonuses, expenses) Inland Revenue/HMRC Non Statutory Permanent Permanent Preservation approvals by the Council Income tax and NI returns, The Income Tax Not less than 3 years Destroy income tax records and (Employment) after the end of the correspondence with HMRC Regulations 1993 (SI financial year to 1993/744) as which they relate amended Statutory Sick Pay records, The Statutory Sick Current year+6 years Destroy calculations, certificates, Pay (General) Regulations 1982 (SI 1982/894) as amended Time sheets None Applicable Current year +6 Destroy years
Fund Information – Accounts, returns, Valuation & Other Reports Statutory Permanent Permanent Preservation by the Council Investments None Applicable Current year +6 years Destroy Record of treasury management transactions None Applicable Current year +6 years Destroy Treasury Adviser Contract (including fees) None Applicable Current year Destroy Internal Audit Reports None Applicable See Audit Destroy Final Accounts (working papers) None Applicable Current year +6 years Destroy Payroll Wages & Salary records and other Payroll Details (also overtime, bonuses, expenses) Taxes Management Act 1970 Current year +6 years Destroy Inland Revenue/HMRC approvals Non Statutory Permanent Permanent Preservation by the Council Income tax and NI returns, income tax records and correspondence with HMRC The Income Tax (Employment) Regulations 1993 (SI 1993/744) as amended Not less than 3 years after the end of the financial year to which they relate Destroy Statutory Sick Pay records, calculations, certificates, The Statutory Sick Pay (General) Regulations 1982 (SI 1982/894) as amended Current year+6 years Destroy Time sheets None Applicable Current year +6 years Destroy