This question has probably been asked a million times! My understanding is records must be retained for 6 years plus the current year, but timings always confuse me. We are clsoing an office and have clients files and clients records. Some of the files are for dissolved companies. Some clients have disappeared never to be seen again so havent collected their own primary documents/records. Does the retention go on 5th April years or on the year end of the company? So for example, if the last accounts doen we for the year ending 30/06/2014, when could that file and records be let go? For sole trade clients, if the last return was 05/04/15, when can that file be securely destroyed? I just dont want to get it wrong. Thank you for any advice and help!
18th Mar 2021
Retention of Records
When can records be securely destroyed?
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