Records retention
I have posted on this subject before but this liquidator will not let go...
A client left a few years ago (before MLR 2007) and I gave them their file which included tax returns, accounts, working papers and a Sage backup. My records were deleted 2/3 years or so later. I now have a liquidator saying that I have a statutaory requirement to keep records for 6 years. I say the statutory requirement is with the directors of the company not me. (HMRC also state this on their website. Who is correct?)
Retention of records
It was my understanding that you have a statutory requirement to keep clients books and records (including working papers) for a minimum period of 6 years as well.