Pension fund

Description
  • LGPS Scheme Member
  • LGPS Scheme Employer
  • Investments
  • Accounting
  • Governance
  • Policies, procedures and guidance
Retention period
Asset reference Function Description Retention period Statutory provisions
FIN.09.1 LGPS Scheme Member - WYPF Records

LGPS Scheme Member - WYPF Records

Last modified plus 100 years

HMRC - Compliance Handbook Manual CH15400

Limitation Act 1980

Pensions Act 2008 section 60 and onward legislation; SI 2010 5; http://www.thepensionsregulator.gov.uk/public-service-schemes/record-keeping.aspx

The Pensions Regulator - Detailed guidance for employers 9: Keeping records: Records that must be kept by law under the new employer duties http://www.thepensionsregulator.gov.uk/docs/detailed-guidance-9.pdf

The Retirement Benefits Schemes (Information Powers) Regulations 1995 s.15

FIN.09.2 LGPS Scheme Employer LGPS Scheme Employer Empolyer admission end plus six years

HMRC - Compliance Handbook Manual CH15400

Limitation Act 1980

Pensions Act 2008 section 60 and onward legislation; SI 2010 5; http://www.thepensionsregulator.gov.uk/public-service-schemes/record-keeping.aspx

The Pensions Regulator - Detailed guidance for employers 9: Keeping records: Records that must be kept by law under the new employer duties http://www.thepensionsregulator.gov.uk/docs/detailed-guidance-9.pdf

The Retirement Benefits Schemes (Information Powers) Regulations 1995 s.15

FIN.09.3 Accounting Governance Policies, procedures and guidance Accounting Governance Policies, procedures and guidance Last modified plus six years

HMRC - Compliance Handbook Manual CH15400

Limitation Act 1980

Pensions Act 2008 section 60 and onward legislation; SI 2010 5; http://www.thepensionsregulator.gov.uk/public-service-schemes/record-keeping.aspx

The Pensions Regulator - Detailed guidance for employers 9: Keeping records: Records that must be kept by law under the new employer duties http://www.thepensionsregulator.gov.uk/docs/detailed-guidance-9.pdf

The Retirement Benefits Schemes (Information Powers) Regulations 1995 s.15

FIN.09.4 Investments Investments Investment end plus six years

HMRC - Compliance Handbook Manual CH15400

Limitation Act 1980

Pensions Act 2008 section 60 and onward legislation; SI 2010 5; http://www.thepensionsregulator.gov.uk/public-service-schemes/record-keeping.aspx

The Pensions Regulator - Detailed guidance for employers 9: Keeping records: Records that must be kept by law under the new employer duties http://www.thepensionsregulator.gov.uk/docs/detailed-guidance-9.pdf

The Retirement Benefits Schemes (Information Powers) Regulations 1995 s.15

Statutory provisions
  • HMRC - Compliance Handbook Manual CH15400
  • Limitation Act 1980
  • Pensions Act 2008 section 60 and onward legislation; SI 2010 5
  • The Pensions Regulator - Detailed guidance for employers 9: Keeping records: Records that must be kept by law under the new employer duties
  • The Retirement Benefits Schemes (Information Powers) Regulations 1995 s.15
Reference number
FIN.09