Treasury management - Retention schedule

Description

This service includes the following functions:

  • bank
  • investment
  • loans and borrowings
  • minimum revenue provision
  • treasury advice
  • cash flow
  • reporting
Retention period
Asset reference Function Description Retention period Statutory provisions
Asset reference: FI.11.1 Function: Loans Description:
  • bank
  • investment
  • minimum revenue provision
  • treasury advice
  • cash flow
  • reporting
Retention period: Current year plus six years Statutory provisions:
  • Customs and Excise Management Act 1979
  • VAT Guide - C and E Notice 700/21
  • Local Government, England and Wales The Accounts and Audit Regulations 2015, Si 234
Asset reference: FI.11.2 Function: Loans Description: Loans and borrowing Retention period: Financial year of last payment of loan plus 12 years  Statutory provisions:
  • Limitation Act 1980
  • Local Audit and Accountability Act 2014
  • Local Government, England And Wales - The Accounts and Audit Regulations 2015, SI 234.
  • Tax Management Act 1970
  • Income and Corporation Taxes 1988

 

Reference number
FI.11