Last Review Date / January 2018
Next Review Date / January 2019
Responsibility / Chief Executive
Area of Operation / Group
Document Retention Policy

Reason for Policy

The policy gives guidance to staff about the length of time for which documents should be held and to provide a framework upon which departmental or organisational procedures can be based.

Legal / Regulatory Requirements

The Group’s Document Retention Policy will be operated in accordance with the following legal requirements:

  • The Limitations Act
  • HM Revenue and Customs rules
  • Co-operative and Community Benefit Societies Act
  • the Companies Acts
  • Health and Safety legislation
  • The General Data Protection Regulation (GDPR)

Welsh Language / Equal Opportunity Implications

The Group has adopted the principle that in the conduct of public business it will provide information and services in the language and format preferred by the customer. For further information, please see the Welsh Language Policy.

Risk Assessment

The implications of this policy have been assessed in accordance with the Group’s Risk Management Policy.

DEFINITION

For the purposes of this policy the term document refers to paper documents, CCTV recordings, scanned documents and most other electronic records.

FACTORS GOVERNING THE LENGTH OF RETENTION

The length of retention depends partly on generally accepted best practice and partly on legal requirements.

The main legal factors affecting the retention period are:

  • The Limitations Act specifies a maximum period for legal proceedings of six years in most cases. Most documents must be retained for at least that length of time. Some documents must be retained for longer periods.
  • HM Revenue and Customs specify that documents relating to Tax and VAT need to be retained for at least six years.
  • The Co-operative and Community Benefit Societies Act, the Companies Acts and Health and safety legislation specify minimum retention periods for certain documents.
  • The General Data Protection Regulation puts a maximum length on document retention by stating that personal information should not be held for longer than is required for the purpose for which it was collected.

In addition the organisation needs to consider the practical issues. Documents need to be retained if they are likely to be required for operational purposes. On the other hand the retention of old documents is expensive and uses valuable space that might be better utilised. When considering the period of documentation retention both practical and legal issues need to be considered.

RECOMMENDED RETENTION PERIODS

The minimum recommended time for the retention of the more common types of

document is listed in Appendix 1. The retention times shown are mainly based on advice issued by The National Housing Federation .

METHODS OF DESTRUCTION

At the end of the retention period documents should be destroyed

  • Paper documents that contain any personal, sensitive or confidential information must be securely destroyed. This would include all documents referred to in the Group’s confidentiality policy and may extent to other documents as appropriate. Destruction of the documents must be carried out in a way that ensures that the contents cannot be easily recreated. Appropriate methods would be shredding the documents or passing them to a reputable waste disposal firm for secure destruction.
  • Other paper documents may be discarded through the normal refuse or recycling systems.
  • The destruction of electronic documents must make them unavailable for use.

All destroyed or discarded paper documents should be recycled where possible.

POLICY

The Group requires that documents should be retained for an appropriate period and should be destroyed or discarded within a reasonable period after the end of the retention period, unless there is a good reason for not doing so.

In deciding on an appropriate retention period staff should be guided by the detail listed in Appendix 1. For documents not listed Department Heads must decide on the length of retention based on any legal requirements, good practice, other policies and their own operational need to refer to the information.

Documents containing confidential or sensitive information must be securely destroyed. Paper documents should be recycled where possible.

DOCUMENT RETENTION POLICY

APPENDIX 1

Recommended retention periods

Document / Statutory Retention
period / Statutory
Retention
source / Recommended
Retention
period / Comments
l. Incorporation Documents
Certificate of Registration / N/A / N/A / Permanently / Implied by CA sec 13
Certificate of change of name / N/A / N/A / Permanently / Implied by CA sec ll7
Rules or memorandum and articles of association (original) / N/A / N/A / Permanently / Best practice
Rules or memorandum and articles of association (current) / Permanently / CA / Permanently / Best practice
Letter of charitable registration / N/A / N/A / Permanently / Best Practice
Required for charitable status
Registration documentation
(I and P Societies) / Permanently / IPSA / Permanently / Best Practice
Certificate of registration with Welsh Assembly Government / N/A / N/A / Permanently / Best Practice
2. Meetings
Notices of meetings / N/A / N/A / Permanently / In case of challenge to validity of meeting or resolutions
Board and committee minutes; board resolutions / Permanently / CA / Permanently / Signed originals must be kept
Board papers / N/A / N/A / At least 6 years, longer if related to issues that have a long term impact on the Association. / Best Practice
Document / Statutory Retention Period / Statutory Retention source / Recommended Retention period / Comments
Minutes and resolutions of trustees (charities) / N/A / N/A / 6 years / Charity Commission requirements
3. Statutory Returns
Annual returns to WAG / N/A / N/A / 5 years / Best practice
Annual returns to WAG - working papers / N/A / N/A / 5 years / Best practice
Audited company returns and financial statements ( including I & P Societies’ Annual Returns to FSA) / N/A / N/A / Permanently / Best practice
Declaration of interest / N/A / N/A / 6 years / Limited for legal proceedings
Register of directors and secretaries / Permanently / CA / Permanently
Register of Board members/directors / Permanently / CA / Permanently / Records may be removed from register 20 years after membership ceases.
Register of seals register of share certificates / N/A / N/A / Permanently / Best practice
List of shareholding members (I&P Societies) / N/A / N/A / Permanently / Required by Register of Friendly Societies.
4. Strategic Management
Business plans & supporting documentation ( e.g. organisation structures, aims, objectives, funding) / N/A / N/A / 5 years after plan completion / Best practice
5. Insurances
Current and former policies / N/A / N/A / Permanently / Litigation can commence from knowledge of potential claim, not cause of it.
Document / Statutory Retention Period / Statutory Retention Source / Recommended Retention period / Comments
Certificates of Employers’ Liability Insurance / 40 years / EL(CI)R / Permanently / The Employers Liability (Compulsory Insurance) Act l998. Authorised inspectors now have the power to require employers to provide them with a copy of both current and past certificates
Annual Insurance schedule / N/A / N/A / 6 years / Best practice
Claims and related correspondence / N/A / N/A / 2 years after settlement / Zurich Municipal recommendation
Indemnities and quarantees / N/A / N/A / 6 years after expiry / Limitation for legal proceedings. 12 years if related to land.
Group health policies / N/A / N/A / 12 years after cessation of benefit / Best practice
6. Finance
Accounting records for I & P Society or Charity / N/A / N/A / 6 years / Required by Registrar of Friendly Societies and Charity Commissioner.
Balance sheets and supporting documents / N/A / N/A / 10 years / Best practice. To relate to accounting records
Loan account control reports / N/A / N/A / 6 years / Best practice
Social Housing Grant documentation / N/A / N/A / Permanently / Best practice
Signed copy of report and accounts / N/A / N/A / Permanently / Best practice
Budget and internal financial reports / N/A / N/A / 3 years / Best practice
Document / Statutory Retention Period / Statutory Retention Source / Recommended Retention period / Comments
Tax returns and records / N/A / N/A / 10 years / TMA sec 20, may require any documents relating to tax over 6+ years
VAT records; orders and delivery notes, copy invoices, credit and debit notes, cash records and till rolls, journal transfer documents, creditors, debtors & cash income control accounts, VAT related correspondence. / 6 years / VATA / 6 years / Customs & Excise requirements for VAT registered bodies
Invoices (except for land or for contracts under seal) / 6 years / N/A / 6 years / Tax requirements and limit for legal proceedings
Invoices for land and for contracts under seal / N/A / N/A / 12 years / Limitation for legal action relating to land or contracts under seal
Banking Records ( including Giro and Bacs). Cheques and paying-in counterfoils, instructions to bank / N/A / N/A / 6 years / Limitation for legal proceedings
Bank statements and reconciliations / 3 years / CA / 6 years / Limitation for legal proceedings
Salary records, correspondence etc / 6 years / N/A / 6 years from end of tax year. / HMRC Regulations
7. Contracts and Agreements:
Contracts under seal and or executed as deeds / N/A / N/A / 12 years after completion including any defect liability period. / Limitation for legal proceedings
Document / Statutory Retention Period / Statutory Retention Source / Recommended Retention period / Comments
Contracts for the supply of goods or services including professional services / N/A / N/A / 6 years after completion (including any defects liability period) / Limitation for legal proceedings (12 years if related to land)
Documentation relating to small one-off purchases of goods and services, where there is no continuing maintenance or similar requirement / N/A / N/A / 6 years / Best practice. Suggested limit: goods or services costing up to £10,000.
Loan agreements / N/A / N/A / 12 years after last payment / Best practice
Licensing agreements: rental and hire purchase indemnities and quarantees / N/A / N/A / 6 years after expiry / Limitation for legal proceedings
Documents relating to successful tender / N/A / N/A / 6 years after end of contract / Best practice
Documents relating to unsuccessful tenders / N/A / N/A / 2 years after notification / Best practice
Forms of tender / N/A / N/A / 6 years / Best practice
8. Charitable Donations
Deeds of covenant / 6 years after last payment / TMA / 12 years after last payment / Limit for legal proceedings if related to land
Index of donations granted / N/A / N/A / 6 years / Best practice
Account documentation / 3 years / CA / 6 years / Best practice
9. Application and Tenancy Records
Applications for accommodation / N/A / N/A / 6 years after offer accepted / Best practice
Document / Statutory Retention Period / Statutory Retention Source / Recommended Retention period / Comments
CORE data record form / N/A / N/A / None / Housing Corporation requires form to be destroyed immediately statistics have been recorded.
Housing Benefit notifications / N/A / N/A / 6 years / Best practice
Rent statements / N/A / N/A / 2 years / Best practice
Current tenants Tenancy Files, including rent payment records and details of any complaints including racial and other harassment cases and action taken / N/A / N/A / Indefinitely / Independent Housing Ombudsman (IHO) recommendation. For rent payment details, best practice suggests live system holds 2 years records + current year
Former tenants Tenancy Files ( other than tenancy agreements – see below) including payment records and details of any complaints including racial and other harassment cases and RSL action taken / N/A / N/A / 5 years / IHO recommendation (but subject to DPA). 5 years is an exception basis where the file contents are judged sufficiently important
Document / Statutory Retention Period / Statutory Retention Source / Recommended Retention period / Comments
Former tenants Tenancy Agreements and details of their leaving / N/A / N/A / Permanently / IHO recommendation (but subject to DPA). Special care needed to protect individual confidentiality where joint tenancy replaced by single tenancy (also see below)
Care plans for children and related documents / 75 years / CHA / Permanently / Some documents may be transferred to subsequent caring agency
Care plans for adults and related documents / N/A / N/A / Permanently / May be subject to DPA. Some documents may be transferred to subsequent caring agency
Documentation correspondence and information provided by other agencies relating to special needs of current tenants / N/A / N/A / While tenancy continues / Information held on ‘need to know’ basis. Medical and Social Services records liable to be confidential. To be returned or passed to subsequent agency at end of tenancy or destroyed.
Document / Statutory Retention Period / Statutory Retention Source / Recommended Retention period / Comments
Records relating to offenders, ex-offenders and persons subject to cautions / N/A / N/A / While tenancy continues / Information held on a need to know basis. Probation and police sourced records may be confidential. To be dealt with as required by probation service and police.
10. Property Records
Rent registrations / N/A / N/A / Permanently / Rent Officer recommendation.
Fair rent documentation / N/A / N/A / 6 years / Rent Officer recommendation
Leases and deeds of ownership / N/A / N/A / While owned / Best practice
Copy of former leases: Wayleaves, licences and easements, Abstracts of title, planing and building control permissions, searches, Development documentation ,disposals / N/A / N/A / 12 years after settlement of all issues or 12 years after rights given or received cease / Limitation for legal action relating to land or contracts under seal.
Property maintenance records, reports and professional opinions / N/A / N/A / 6 years / Limited for legal action
11. Human Resources
Personnel records / N/A / N/A / 3 years after leaving date / Best Practice
Application forms for unsuccessful applicants. / N/A / N/A / 6 months / Best practice
Document / Statutory Retention Period / Statutory Retention Source / Recommended Retention period / Comments
12. CCTV
Audio/video recordings. / N/A / N/A / 31 days / Best Practice. May be retained longer if being used. E.G. for an ASB enquiry.
13. Email mailboxes / N/A / N/A / 2 years / Implementation from 1 April 2018. Backup will be provided for four years from this period and decrease by one year each year thereafter.
14. H Drive / N/A / N/A / 6 months / Must only be used for temporary/secure storage any unneeded information must be managed/deleted on a regular basis.

KEY TO STATUTORY RETENTION SOURCES

CA Companies Act 1985

CAWR Control of Asbestos at Work Regulations 1987

ChA Childrens Act 1989

GDPR General Data Protection Regulation

EL(CI)R Employers’ Liability (Compulsory Insurance) Regulations 1998

Co-operative and Community Benefit Societies Act 2014

VATA Value Added Tax Act l994