Retention periods for company, tax, payroll, HR, health and safety, legal and NHS records — checked against official sources, including the new 6-year rule for holiday pay records from April 2026.
Last checked 23 September 2026 against official sources (GOV.UK, HMRC, legislation.gov.uk, HSE, ICO, The Pensions Regulator and NHS England). Periods shown are minimums; keep records longer where an enquiry, claim or dispute is open. This guide is general information, not legal advice — check your own position with your advisers.
Years to keep selected UK records. Full detail and sources are in the tables below.
Years
No matching record types. Try a different word, or ask us — we'll point you to the right rule.
| Record | Keep for | Status | Source |
|---|---|---|---|
| Accounting records — private company | At least 3 years from when they were made (keep 6 in practice — see tax) | Statutory | Companies Act 2006 s388 |
| Accounting records — public company | At least 6 years from when they were made | Statutory | Companies Act 2006 s388 |
| Minutes of general meetings and members' resolutions | At least 10 years | Statutory | Companies Act 2006 s355 |
| Minutes of directors' meetings | At least 10 years from the meeting | Statutory | Companies Act 2006 s248 |
Although the Companies Act minimum for a private company is 3 years, tax law makes 6 years the practical minimum for almost every business.
| Record | Keep for | Status | Source |
|---|---|---|---|
| Company and accounting records (limited companies) | 6 years from the end of the financial year they relate to — longer in some cases | Statutory | GOV.UK |
| Corporation Tax records | At least 6 years from the end of the accounting period | Statutory | HMRC CH14600 |
| VAT records | At least 6 years (10 years if you use the One Stop Shop or MOSS) | Statutory | GOV.UK — keeping VAT records |
| Self Assessment business records (sole traders) | At least 5 years after the 31 January submission deadline | Statutory | GOV.UK |
| Record | Keep for | Status | Source |
|---|---|---|---|
| PAYE payroll records | At least 3 years from the end of the tax year | Statutory | GOV.UK — PAYE records |
| Statutory maternity, adoption, paternity and shared parental pay | At least 3 years after the end of the tax year paid | Statutory | HMRC SPM210500 |
| Statutory Sick Pay | Covered by the 3-year PAYE rule (no separate period since April 2014) | Statutory | HMRC SPM210100 |
| National Minimum Wage records | At least 6 years (for records from 1 April 2021) | Statutory | HMRC NMWM12020 |
| Working time records (48-hour week, night work) | 2 years from when they were made | Statutory | Working Time Regulations 1998 reg 9 |
| Holiday and holiday pay records — new from 6 April 2026 | At least 6 years | Statutory | Employment Rights Act 2025 s35 |
| Right to work check copies | For the employment plus 2 years after it ends | Statutory | Home Office employer's guide |
| General personnel files | No statutory period — commonly up to 6 years after employment ends; keep only what you need | Recommended | ICO employment guidance |
| Auto-enrolment pension records | At least 6 years (opt-out notices at least 4 years) | Statutory | The Pensions Regulator |
New for 2026: since 6 April 2026, holiday and holiday pay records must be kept for at least 6 years. Many retention guides online pre-date this change.
| Record | Keep for | Status | Source |
|---|---|---|---|
| RIDDOR records of reportable incidents | At least 3 years from the entry | Statutory | RIDDOR 2013 reg 12 |
| COSHH exposure monitoring — identifiable employees | At least 40 years | Statutory | COSHH 2002 reg 10 |
| COSHH exposure monitoring — other records | At least 5 years | Statutory | COSHH 2002 reg 10 |
| COSHH health surveillance records | At least 40 years | Statutory | HSE |
| Asbestos health records | 40 years after the last entry | Statutory | HSE asbestos FAQs |
| Expired employers' liability insurance certificates | No legal requirement since October 2008 — HSE strongly advises keeping them | Recommended | HSE leaflet HSE39 |
Limitation periods aren't retention rules, but they tell you how long a claim can be brought — and so how long you may need records as evidence.
| Record | Keep for | Status | Source |
|---|---|---|---|
| Simple contracts (England & Wales) | At least 6 years after the contract ends or any breach — the limitation period for claims | Recommended | Limitation Act 1980 s5 |
| Negligence with latent damage | 6 years from the damage, or 3 years from the date of knowledge if later | Recommended | Limitation Act 1980 s14A |
| Property and land records | For as long as you own the property; claims to recover land run for 12 years | Recommended | Limitation Act 1980 s15 |
| Contractual obligations (Scotland) | At least 5 years | Recommended | Prescription and Limitation (Scotland) Act 1973 s6 |
The NHS England Records Management Code of Practice sets minimum retention periods for health and care records. Periods usually start when the record stops being in use — typically at discharge or death. Scotland, Wales and Northern Ireland have their own schedules.
| Record | Keep for | Status | Source |
|---|---|---|---|
| GP records — deceased patients | At least 10 years after death (kept for life while the patient is alive) | Recommended | NHS Records Management Code |
| Adult health records (e.g. hospital) | At least 8 years after the record stops being in use | Recommended | NHS Records Management Code |
| Children's records | Until the 25th birthday, or the 26th if 17 when treatment ended | Recommended | NHS Records Management Code |
| Maternity records | At least 25 years | Recommended | NHS Records Management Code |
| Mental health records | At least 20 years, or 10 years after death | Recommended | NHS Records Management Code |
| Dental records | At least 11 years | Recommended | NHS Records Management Code |
| Cancer and oncology records | At least 30 years, or 8 years after death | Recommended | NHS Records Management Code |
Retention works both ways. Under UK GDPR's storage limitation principle, personal data must be kept no longer than necessary. The law doesn't set fixed periods for most personal data, so you need a documented retention policy — and you need to destroy records when they fall due, not keep them "just in case".
A retention schedule only works if every record carries its date and someone acts on it. When we store your records, a retention date is held against every box and file in our O'Neil system. You're prompted when records fall due for review, and — only with your approval — they're destroyed to BS EN 15713 with a certificate of destruction for your audit trail.
Tell us what you hold. We'll store it with a retention date on every item, and prompt you when records can be securely destroyed.
We'll be in touch, usually the same working day. Anything urgent? Call free on 0800 281857.
Most businesses should keep financial and tax records for at least 6 years. Limited companies must keep records for 6 years from the end of the financial year they relate to, and longer in some cases — for example if HMRC has opened an enquiry. Other records have their own periods, from 2 years for working time records to 40 years for some health and safety records.
There's no single statutory period for personnel files. Payroll records must be kept for at least 3 years from the end of the tax year, National Minimum Wage records for at least 6 years, holiday and holiday pay records for at least 6 years (from 6 April 2026), and right to work checks for the employment plus 2 years. Many employers keep core personnel files for up to 6 years after employment ends.
From 6 April 2026, employers must keep records of holiday and holiday pay for at least 6 years, under a new regulation added to the Working Time Regulations by the Employment Rights Act 2025.
Not if they contain personal data. UK GDPR's storage limitation principle says personal data must be kept no longer than necessary for its purpose, so you need a retention policy and should securely destroy records when they fall due.
Under the NHS England Records Management Code of Practice, adult health records are kept for at least 8 years after the record stops being in use, GP records of deceased patients for at least 10 years after death, and children's records until the 25th birthday (26th if 17 when treatment ended). Some records, such as maternity and cancer records, are kept much longer.
Often, yes — where your policy allows and the scans are made to a standard that preserves legal admissibility, such as BS 10008. Some originals, such as deeds and wills, are usually kept. Check your own legal and regulatory position before destroying originals.