FIN 6 Fraud Investigations If the police have been informed then it must be retained until their Project file to include all documentation, evidence investigation or any prosecution is concluded and audit report FIN 7 General Files To be reviewed annually and outdated items disposed of as general waste Guidance from other bodies such as Audit Commission and CIPFA FIN 8 Audit Plan and Annual Risk Audit plans to be kept for 5 years. Final only. Draft documents to be disposed of Assessment when final agreed Audit Risk Assessment for current year only Dispose of as confidential waste FIN 9 Creditor payments Required by HMRC for up to 6 years Original invoices (see notes) FIN 10 Payroll Required by HMRC for up to 6 years. Mileage claims Electronic reports Required for Pensions queries indefinitely P35 Hourly claims Monthly absence returns Tax code changes Annual file Pension starter form Pension leave form Pension change form FIN 11 Fully Managed Payroll 10 year contract Tender documents Contract Northgate contract schemes FIN 12 Sundry Debtors Kept for 6 years plus 1 as required by HMRC for VAT purposes. Invoice requisitions Credit note requisitions
FIN 6 Fraud Investigations If the police have been informed then it must be retained until their investigation or any prosecution is concluded Project file to include all documentation, evidence and audit report FIN 7 General Files To be reviewed annually and outdated items disposed of as general waste Guidance from other bodies such as Audit Commission and CIPFA FIN 8 Audit Plan and Annual Risk Assessment Audit plans to be kept for 5 years. Audit Risk Assessment for current year only Dispose of as confidential waste Final only. Draft documents to be disposed of when final agreed FIN 9 Creditor payments Required by HMRC for up to 6 years Original invoices (see notes) FIN 10 Payroll Required by HMRC for up to 6 years. Required for Pensions queries indefinitely Mileage claims Electronic reports P35 Hourly claims Monthly absence returns Tax code changes Annual file Pension starter form Pension leave form Pension change form FIN 11 Fully Managed Payroll Contract 10 year contract Tender documents Northgate contract schemes FIN 12 Sundry Debtors Kept for 6 years plus 1 as required by HMRC for VAT purposes. Invoice requisitions Credit note requisitions
138-retention-policy-for-section-137-sevice.docx