Property maintenance - Retention schedule

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