- Description
-
This service includes the following functions:
- maintenance
- maintenance under seal
- planned maintenance
- refurbishment
- responsive maintenance
- cleaning
- Retention period
-
Asset reference Function Description Retention period Statutory provisions PP.4.1 Property maintenance - general - maintenance
- planned maintenance
- refurbishment
- responsive maintenance
- cleaning
Last action or payment plus six years - Limitation Act 190
- HMRC - Compliance Handbook Manual CH15400HMRC - Compliance Handbook Manual CH15401
PP.4.2 Property maintenance - under seal Maintenance under seal Last action plus 12 years - Limitation Act 190
- HMRC - Compliance Handbook Manual CH15400HMRC - Compliance Handbook Manual CH15402
- Reference number
- PP.4