Accounts - Retention schedule

Description
  • council accounts
  • departmental accounts
  • statutory returns
  • funding bids
  • government accounts
Retention period

Current year plus six years

Statutory provisions
  • HMRC - Compliance Handbook Manual CH15400
  • Local Government, England and Wales. The Accounts and Audit Regulations 2015, SI 234
  • Local Audit and Accountability Act 2014. updated 2017-12-07
  • Companies Act 2006, Value Added Tax Act 1994 s.6, Finance Act 1998 Sch.18 pt.3
Reference number
FI.1