Payroll wage/salary records (also overtime, bonuses, expenses):6 years from the end of the tax year to which they relate.National minimum wage records: 3 years after the end of the pay reference period following the one that the records cover.Income tax and NI returns, income tax records and correspondence with HMRC: Not less than 3 years after the end of the financial year to which they relate.Fire warden training: 6 years after employment.First aid training: 6 years after employment.
If in doubt, it’s a good idea to keep records for at least 6 years (5 in Scotland), to cover the time limit for bringing any civil legal action. The main UK legislation regulating statutory retention periods is summarised below.
