- Description
-
- payroll
- national insurance numbers
- salary sacrifice schemes
- sickness payment
- teachers top up payroll
- Retention period
-
Tax year of payment plus six years
- Statutory provisions
-
- PAYE and Payroll for employees - keeping records
- Taxes Management Act 1970
- Income and Corporation Taxes 1988
- Limitation Act 1980
- HMRC - Compliance Handbook Manual CH15400
- Reference number
- FI.8