Financial payments - Retention schedule

Description

This service includes the following functions:

  • authorisation
  • expenditure
  • fraud
  • internal recharging
  • investments
  • creditors
  • petty cash
  • bank payments
  • procurement cards
Retention period
Asset reference Function Description Retention period Statutory provisions
FI.7.1 Financial payments - general
  • authorisation
  • expenditure
  • fraud
  • internal recharging
  • investments
  • creditors
  • petty cash
  • bank payments
  • procurement cards
Last action or case resolution plus six years
  • HMRC - Compliance Handbook Manual CH15400
  • Local Government, England and Wales The Accounts and Audit Regulations 2015, SI 234
  • Customs and Excise Management Act 1979
  • VAT Guide - C and E Notice 700/21
  • Limitation Act 1980
  • Finance Act 1998 Sch. 18 pt.3
FI.7.2 Financial payments - safeguarding and children's social care
  • authorisation
  • expenditure
  • fraud
  • internal recharging
  • investments
  • creditors
  • petty cash
  • bank payments
  • procurement cards
Last action or case resolution plus 25 years
  • HMRC - Compliance Handbook Manual CH15400
  • Local Government, England and Wales The Accounts and Audit Regulations 2015, SI 234
  • Customs and Excise Management Act 1979
  • VAT Guide - C and E Notice 700/21
  • Limitation Act 1980
  • Finance Act 1998 Sch. 18 pt.3

 

Reference number
FI.7