Payroll and Records documenting: Current financial/tax The Statutory Maternity Pay Pensions the operation of the Statutory Sick Pay scheme. year + 3 years (General) Regulations 1986 (SI the operation of the Statutory Maternity Pay scheme. 1986/1960) as amended. entitlements to, and calculations of, Statutory Maternity Pay. Records documenting: 3 years after the pay National Minimum Wage Act 1989 National Minimum Wage Records. reference period following the one that the records cover Records documenting: Not less than 3 years The Income Tax (Employments) Income Tax Records, Income Tax Records and correspondence after the end of the Regulations 1993 (SI 1993/744) as with HMRC financial year to amended, for example by The which they relate. Income Tax (Employments) (Amendment No. 6) Regulations 1996 (SI 1996/2631). Records documenting: Current financial/tax S.I. 1982 / 894 the operation of the Statutory Sick Pay scheme. year + 6 years S.I. 1986 / 1960 c.4 Social Security the operation of the Statutory Maternity Pay scheme. Contributions & Benefits Act 1992 entitlements to, and calculations of, Statutory Maternity Pay. c.9 Taxes Management Act 1970 calculation and payment of payroll payments to employees. S.I. 1993 / 744 S.I. 1999 / 584 c.58 Limitation Act 1980 Inland Revenue/HMRC approvals Permanently
Payroll and Pensions Records documenting: the operation of the Statutory Sick Pay scheme. the operation of the Statutory Maternity Pay scheme. entitlements to, and calculations of, Statutory Maternity Pay. Current financial/tax year + 3 years The Statutory Maternity Pay (General) Regulations 1986 (SI 1986/1960) as amended. Records documenting: National Minimum Wage Records. 3 years after the pay reference period following the one that the records cover National Minimum Wage Act 1989 Records documenting: Income Tax Records, Income Tax Records and correspondence with HMRC Not less than 3 years after the end of the financial year to which they relate. The Income Tax (Employments) Regulations 1993 (SI 1993/744) as amended, for example by The Income Tax (Employments) (Amendment No. 6) Regulations 1996 (SI 1996/2631). Records documenting: the operation of the Statutory Sick Pay scheme. the operation of the Statutory Maternity Pay scheme. entitlements to, and calculations of, Statutory Maternity Pay. calculation and payment of payroll payments to employees. Current financial/tax year + 6 years S.I. 1982 / 894 S.I. 1986 / 1960 c.4 Social Security Contributions & Benefits Act 1992 c.9 Taxes Management Act 1970 S.I. 1993 / 744 S.I. 1999 / 584 c.58 Limitation Act 1980 Inland Revenue/HMRC approvals Permanently
Document_Retention_Schedule_08.05.18.docx