Financial income - Retention schedule

Description

This service includes the following functions:

  • funding applications
  • income
  • government grants
  • debtors
  • reconciliation
  • refunds
  • traded services
  • departmental income
Retention period
Asset reference Function Description Retention period Statutory provisions
Asset reference: FI.6.1 Function: Financial income - general Description:
  • funding applications
  • income
  • government grants
  • debtors
  • reconciliation
  • refunds
  • traded services
  • departmental income
Retention period: Current year plus six years Statutory provisions:
  • HMRC - Compliance Handbook Manual CH15400
  • Limitation Act 1980
  • Local Audit and Accountability Act 2014
  • Local Government, England and Wales The Accounts and Audit Regulations 2015, SI 234
  • Gambling Act 2005
  • Taxes Management Act 1970
  • Local Audit and Accountability Act 2014
  • Local Government, England and Wales - The Account and Audit Regulations 2015, SI 235
Asset reference: FI.6.2 Function: Financial income - safeguarding and children's social care Description:
  • funding applications
  • income
  • government grants
  • debtors
  • reconciliation
  • refunds
  • traded services
  • departmental income
Retention period: Last action plus 25 years Statutory provisions:
  • HMRC - Compliance Handbook Manual CH15400
  • Limitation Act 1980
  • Local Audit and Accountability Act 2014
  • Local Government, England and Wales The Accounts and Audit Regulations 2015, SI 234
  • Gambling Act 2005
  • Taxes Management Act 1970
  • Local Audit and Accountability Act 2014
  • Local Government, England and Wales - The Account and Audit Regulations 2015, SI 236

 

Reference number
FI.6