DRAFT DOCUMENT & DATA RETENTION POLICY

DRAFT DOCUMENT & DATA RETENTION POLICY 1 P a g e

CONTENTS SECTION 1 SECTION 2 SECTION 3 SECTION 4 INTRODUCTION REGULATION & BEST PRACTICE AIMS & OBJECTIVES OF THIS POLICY STORAGE MEDIUM SECTION 5 DATA PROTECTION ACT 1998 SECTION 6 SECTION 7 SECTION 8 SECTION 9 KET TO STATUTORY RETENTION SOURCES WHAT TO DO IF YOU WISH TO COMPLAIN ABOUT OUR APPROACH TO BOARD INDUCTION EQUAL OPPORTUNITIES REVIEW CYCLE APPENDIX 1 DOCUMENT RETENTION PERIODS 2 P a g e

DOCUMENT RETENTION POLICY 1.0 INTRODUCTION 1.1 Storage space costs money. Maintaining an ever-growing set of paper files and archives takes up time and other resources. Even where material is stored on computer (e.g. Microsoft Word, SDM, HUB etc.), such a system will only be of value if it is manageable and accessible. What documents and data do housing associations need to keep and for how long? This Policy has been produced taking account of guidance issued by the English based National Housing Federation (February 2013) and adapting it for Scotland. 1.2 It would be impossible to list all the documents and data housing associations keep, or need to keep. In many cases, it will be a matter of what feels right for the organisation and the exercising of common sense when making a decision on what to keep, what to archive or what to dispose of. 1.3 However, Craigdale must keep in mind the need to comply with the Data Protection Act 1998 and specifically its fifth principle, personal information is not to be kept for longer than is necessary for the purpose for which it is processed. As a rule the Prescription and Limitation (Scotland) Act 1973 is followed. This act in many cases sets a five year time length after an event has occurred for keeping documents. This includes claims relating to an obligation to pay money, obligations to pay compensation, and contract and breach of contract claims, however there are certain exceptions to this rule (see section 1.6 below). 1.4 Housing Associations will also need to comply with the EU General Data Protection Regulation (GDPR) which comes into effect on 25 May 2018. This policy will ensure the Association is complying with many of the requirements of GDPR in terms of managing date, data storage and disposing of data. 1.5 The table attached in Appendix 1 lists the principal documentation which housing associations should keep, together with details of statutory retention periods and recommended retention periods. It is of course open to an organisation to opt for longer periods if they choose. As a general rule Craigdale has decided to add 1 year to the minimum 5 year legal requirement as per the Date Protection Act and this is reflected in the data retention table. In terms of English law, the standard minimum period for data retention is 6 years. By adding an extra year onto our minimum retention periods this should protect Craigdale if any claims are made against the Association under Scottish or English law. 1.6 The format of the table within Appendix 1 broadly follows the approach taken by the Institute of Chartered Secretaries and Administrators (ICSA). 1.7 The list of documents contained within Appendix 1 is not exhaustive; it is a guide and common sense should always prevail for documents that are not listed. 2.0 REGULATION & BEST PRACTICE 2.1 This Policy complies with regulatory standards (Scottish Housing Regulator & OSCR) and housing sector best practice. 3 P a g e

3.0 AIMS & OBJECTIVES OF THIS POLICY 3.1 This Policy aims to detail Craigdale s approach to document and data retention. It is important the Board as the governing body and staff as the executive know what information should be kept and for how long. 3.2 Good quality information is vital for decision making and to allow staff to carry out their roles and responsibilities. 4.0 STORAGE MEDIUM 4.1 The medium (or way) in which documents and data are stored is largely a matter for each organisation. However, care should be taken to ensure that documents stored electronically will capture all the information on the document (front and back) and allow the information to be presented in a readable format and if necessary, be readily convertible to a paper format. Organisations should bear in mind that conversion of documents to paper form might require specific software and hardware (for example, when data are held on removable disk). When information systems are changed, conversion facilities need to be retained or otherwise remain available. 4.2 Craigdale stores information in a variety of ways: hard/original copies kept in traditional filing cabinets and also scanned documents which are saved in the shared computer system or within our computerized housing/property management system (SDM and HUB). 4.3 HM Customs and Excise has particular requirements relating to electronically stored data, and has the power to withdraw approval for such media in any individual case. 5.0 DATA PROTECTION ACT 1998 & GDPR 2018 5.1 The Data Protection Act (DPA) 1998 came into force on 1 March 2000 and was designed to implement the EU Data Protection Directive (EC/95/46). Since then subordinate legislation & guidance has come into force. The core objective of the DPA is to provide a framework in which the rights and freedoms of individuals can be protected. It also attempts to strike a balance between that requirement and the needs of organisations to use information for the purposes of their business. 5.2 The DPA is underpinned by eight principles that need to be followed to ensure full compliance with the Act. They are: 1. Personal information is to be obtained and processed fairly and lawfully 2. It is to be processed for specified purposes 3. Personal information shall be adequate, relevant and not excessive in relation to the purpose for which it is processed 4. Personal information shall be accurate and kept up to date where necessary 5. Personal information is not to be kept for longer than is necessary for the purpose for which it is processed 6. It is to be processed in accordance with the rights of individuals under the DPA 4 P a g e

7. Appropriate technical and organisational measures shall be taken to ensure the personal information is secured from damage or destruction 8. Not to transfer personal information outwith the UK or EEA. 5.3 GDPR (General Data Protection Regulations) comes into effect in the UK on 25 May 2018 and changes how personal data can be used by organisations such as Craigdale. This Policy supports Criagdale s compliance with GDPR in terms of how long data will be stored. 5.4 The Policy is intended as a guide only. The Association recognises that not all personal data can be processed and retained for the same duration. 6.0 KEY TO STATUTORY RETENTION SOURCES The main statutory retention sources are, but not limited to: Companies Act 2006 Control of Asbestos Regulation 2012 Childrens (Scotland) Act 1995 Data Protection Act 1998 Co-operative and Community Benefit Societies Act 2014 Income Tax (Pay As You Earn) Regulations 2003 Limitations for legal proceedings Limitations Act 1980 (Note: applicable to England & Wales) Prescription& Limitations (Scotland) Act 1973 Reporting of Injuries, Disease & Dangerous Occurrences Regulations 2013 Registered Pension Schemes (Provision of Information) Regulations 2006 Equality Act 2010 Maternity Pay (General) Regulations 1986 Sick Pay (Maintenance of Records) (Revocation) Regulations 2014 Taxes Management Act 1970 Value Added Tax Act 1994 Appendix 1 contains details of the and s. There are occasions when these differ, when this happens the is the one that should be followed. 7.0 WHAT TO DO IF YOU WISH TO COMPLAIN ABOUT OUR APPROACH TO DOCUMENT RETENTION 7.1 If tenants and/or residents or other service users wish to complain about our approach to document retention, they should refer to the Association s Complaints Policy. 8.0 EQUAL OPPORTUNITES 8.1 The Association is committed to ensuring equal opportunities and fair treatment for all people in its work. 5 P a g e

8.2 In implementing this policy, our commitment to equal opportunities and fairness will apply irrespective of factors such as gender or marital status, race, religion, colour, disability, age, sexual orientation, language or social origin, or other personal attributes. 9.0 REVIEW CYCLE 9.1 This policy will be reviewed on a three yearly cycle or earlier if required. 6 P a g e

APPENDIX 1 Document DOCUMENT RETENTION PERIODS 1. Governance Documents Certificate of Incorporation N/A N/A Permanently Certificate of change of company name N/A N/A Permanently Memorandum and articles of association (original) N/A N/A Permanently Articles of association (current) Permanently Companies Act 2006 Permanently Governance Documentation N/A N/A Permanently Constitution, Aims and Objectives N/A N/A Permanently Confirmation letter of charitable registration N/A N/A Permanently HMRC confirmation of charitable status N/A N/A Permanently Registration documentation Permanently Co-operative & Community Benefit Societies Act 2014 Permanently Certificate of registration with the housing regulator N/A N/A Permanently Board member documents application forms, Code of Conduct, appraisals etc. 2. Meetings (including AGMs) NA Companies Act 2006 Data Protection Act 1998 5 th principle 6 + 1 years after board membership ceases. Notices of meetings N/A 5 years 5 + 1 years 7 P a g e

Board and committee minutes (companies) 10 years Companies Act 2006 Permanently Board resolutions (companies) 10 years Companies Act 2006 Permanently Minutes and resolutions of trustees (charities) N/A Charity Commission Guidance Permanently 3. Registrations & Returns Annual returns to the regulator N/A N/A 6 + 1 years Audited company returns and financial statements (including I & P Societies Annual Returns to Registrar of Friendly Societies) N/A N/A Permanently Declarations of interest N/A N/A 6 + 1 years Register of Directors and Secretaries Register of Shareholding Members 10 years Companies Act 2006 Permanently 10 years Companies Act 2006 Permanently Register of seals N/A N/A Permanently Register of share Certificates N/A N/A Permanently List of members (I & P Societies) N/A Co-operative & Community Benefit Societies Act 2014 Permanently 8 P a g e

4. Strategic Management Business plans & supporting documentation (e.g. organisation structures, aims, objectives, funding issues) N/A N/A 6 + 1 years after plan completion 5. Insurances Current and former policies N/A N/A Permanently Annual Insurance schedule N/A N/A 6 + 1 years Claims and related N/A N/A 2 years after settlement Correspondence Indemnities and guarantees N/A N/A 6 + 1 years after expiry Employer health policies N/A N/A 12 years after cessation of benefit Employer s liability insurance certificate N/A Employers Liability (Compulsory Insurance) (Amendment) Regulations 2008 40 Years 9 P a g e

6. Finance, Accounting & Tax Records Accounting records for Limited Company 6 years Taxes Management Act 1970 6 + 1 years Accounting records for I&P Society or Charity N/A N/A 6 + 1 years Balance sheets and supporting documents N/A N/A 6 + 1 years Loan account control reports N/A N/A 6 + 1 years Social Housing Grant documentation N/A N/A Permanently Signed copy of report and accounts N/A N/A Permanently Budgets and internal financial reports N/A N/A 6 + 1 years Tax returns and records 6 years Taxes Management Act 1970 6 + 1 years VAT records 6 years VAT Act 1994 6 + 1 years Orders and delivery notes 6 years VAT Act 1994 6 + 1 years Copy invoices 6 years VAT Act 1994 6 + 1 years Credit and debit notes 6 years VAT Act 1994 6 + 1 years Cash records & till rolls 6 years VAT Act 1994 6 + 1 years 10 P a g e

Journal transfer documents 6 years VAT Act 1994 6 + 1 years Creditors, debtors & cash income control accounts 6 years VAT Act 1994 6 + 1 years VAT related correspondence 6 years VAT Act 1994 6 + 1 years 7. Other Banking Records (including Giro) Cheques N/A N/A 6 + 1 years Paying in counterfoils N/A N/A 6 + 1 years Bank statements and reconciliations 3 years from the end of the financial year the transactions were made Company Act 2006 6 + 1 years Instructions to bank N/A N/A 6 + 1 years 8. Contracts and Agreements: Contracts under seal and/ or executed as deeds 12 years (English period of prescription) Limitations Act 1980 12 + 1 years after completion (including any defects liability period) Contracts for the supply of Goods, works or services, including professional services 10 years Prescription & Limitation (Scotland) 10 + 1 years after completion (for product liability) Act 1973 (including any defects liability period) 11 P a g e

Documentation relating to small one-off purchases of goods and services, where there is no continuing maintenance or similar requirement Loan agreements N/A N/A 3 years 12 years (English period of prescription) Limitations Act 1980 12 years after last Payment Licensing agreements N/A Limitations Act 1980 6 + 1 years after expiry Rental and hire purchase N/A Limitations Act 1980 6 + 1 years after expiry agreements Indemnities and N/A Limitations Act 1980 6 + 1 years after expiry guarantees Documents relating to successful tender N/A N/A 6 + 1 years after end of Contract Documents relating to unsuccessful tenders N/A N/A 2 years after Notification Forms of tender N/A N/A 6 + 1 years 9. Charitable donations Deeds of covenant 12 years (English period of prescription) Limitations Act 1980 12 years after last Payment Index of donations granted N/A N/A 6 + 1 years Account documentation 3 years Companies Act 2006 6 + 1 years Donations received N/A N/A 6 + 1 years 12 P a g e

10. Application & Tenancy Records Applications for accommodation N/A N/A Permanently while application is on housing list Applications for accommodation N/A N/A 6 + 1years (from date application removed from housing list) Continuous Recording of lettings and sales (SCORE) data record form N/A N/A 6 months Housing Benefit notifications N/A N/A 2 years Rent statements N/A N/A 2 years Tenants tenancy Files, including rent payment records, and details of any complaints and harassment cases N/A Limitations Act 1980 Data Protection Act 1998 In general, for the length of the tenancy and then 6 + 1 years post tenancy. There may be occasion to weed out very old but still current files. Judgement should be used in what to keep and destroy. Any live issues must be kept. 13 P a g e

Former tenants Tenancy Files, and details of their leaving N/A N/A 6 + 1 years from the date the tenancy ends. Judgement should be used in what to keep and destroy. Any legal documents must be kept & the application form. Care plans for children and related documents Care plans for adults and related documents 100 years Looking After Children (Scotland) Regulations 2009 Permanently N/A N/A Permanently Documentation, correspondence and information provided by other agencies relating to special needs of current tenants Records relating to offenders, ex-offenders and persons subject to cautions N/A N/A 6 + 1 years from the date the tenancy ends N/A N/A 6 + 1 years from the date the tenancy ends 14 P a g e

11. Property records Rent registrations (superseded) Rent Registration (not superseded) N/A N/A 6 + 1 years N/A N/A Permanently Fair rent documentation N/A N/A 6 + 1 years Leases and deeds of ownership N/A N/A While owned Deeds of title permanently or until property disposed of. Leases Fifteen years after expiry [from Copy of former leases N/A Limitations Act 1980 12 years after settlement of all issues Wayleaves, licences and easements N/A Limitations Act 1980 12 years after rights given or received cease Abstracts of title N/A Limitations Act 1980 12 years after interest ceases Planning and building control permissions N/A Limitations Act 1980 12 years after interest Ceases Searches N/A Limitations Act 1980 12 years after interest Ceases 15 P a g e

Property maintenance records Reports and professional opinions Development documentation N/A Limitations Act 1980 6 + 1 years N/A Limitations Act 1980 6 + 1 years N/A Limitations Act 1980 12 years after settlement of all issues Invoices 6 years VAT Act 1994 12 years VAT documentation Insurance 12. Vehicles See Finance, Accounting & Tax Records section See Insurances section See Finance, Accounting & Tax Records section See Insurances section See Finance, Accounting & Tax Records section See Insurances section Mileage records N/A N/A 2 years after disposal Maintenance records, MOT tests N/A N/A 2 years after disposal Copy registrations N/A N/A 2 years after disposal 13. Capital Assets Fixed Asset Register Companies Act 2006 Co-operative & Community Benefit Societies Act 2014 N/A Permanently 16 P a g e

14. Employees: Tax & Social Security Record of taxable payments 6 years Taxes & Management Act 1970 6 + 1 years Record of tax deducted or refunded 6 years TMA 1970 6 + 1 years Record of earnings on which standard National Insurance Contributions payable Record of employer s and employee s National Insurance Contributions 6 years TMA 1970 6 + 1 years 6 years TMA 1970 6 + 1 years NIC contracted-out arrangements 6 years TMA 1970 6 + 1years Copies of notices to employee (e.g. P45, P60) 6 years plus current year TMA 1970 6 + 1 years plus current Year Inland Revenue notice of code changes, pay & tax details 6 years TMA 1970 6 + 1 years Expense claims N/A N/A 6 +1 years after audit Record of sickness payments N/A Sick Pay (Maintenance of Records)(Revocation) Regulations 2014 6 + 1 years Record of maternity payments 3 years following year to which they relate Maternity Pay (General) 6 +1 years Regulations 1986 Income tax PAYE and NI returns 3 years following year to which they relate Income Tax (Pay as You Earn) Regulations 2003 6 +1 years Redundancy details and record of payments & refunds N/A N/A 12 years 17 P a g e

Inland Revenue approvals N/A N/A Permanently Annual earnings summary N/A N/A 12 years 15. Employees: Pension Schemes Actuarial valuation reports N/A N/A Permanently Detailed returns of pension fund contributions N/A N/A Permanently Annual reconciliations of fund Contributions N/A N/A Permanently Money purchase details N/A N/A 6 + 1 years after transfer or value taken Qualifying service details N/A N/A 6 +1 years after transfer or value taken Investment policies N/A N/A 12 years from end of benefits payable under policy Pensioner records N/A N/A 12 years after benefits cease Records relating to retirement Benefits 6 years after year of retirement 16. Employees: Personnel Procedures Registered Pensions Schemes (Provision of information) Regulations 2006 6 + 1 years following the end of the tax year to which they relate Terms and conditions of service, both general terms N/A Limitations Act 1980 6 + 1 years after last date and conditions applicable to all staff, and specific terms of currency and conditions applying to individuals 18 P a g e

Service contracts for directors (companies) 1 year Companies Act 2006 6 + 1 years after directorship ceases Remuneration package N/A N/A 6 + 1 years after last date of currency Former employees Personnel N/A N/A 6 + 1 years Files References to be provided for former employees N/A N/A 20 years or until former employee reaches age 65 (whichever comes first) Training programmes N/A N/A 6 + 1 years after completion Individual training records N/A N/A 6 + 1years after employment ceases Short lists, interview notes and application forms for successful candidate N/A N/A 6 + 1 years (note application form to be kept for duration of employment) Application forms of non-shortlisted candidates Three months after notification Equality Act 2010 6 months after notification Disclosure Scotland documentation (copy) Original is issued to the employee or Board member mygov.scot 6 + 1 years after employment ceases Time cards (or similar) N/A N/A 2 years after audit Trade union agreements N/A N/A 10 years after ceasing to be effective Insurance claims See Insurances section See Insurances See Insurances section 19 P a g e

17. Employees: Health & Safety Medical records relating to control of asbestos 40 years Control of Asbestos Regulations 2012 40 years after the last entry in those records Health and Safety assessments N/A N/A Permanently Health and Safety policy statements N/A N/A Permanently Records of consultations with safety representatives N/A N/A Permanently Accident records, reports 3 years after date of settlement Reporting of Injuries, Diseases & Dangerous Occurrences Regulations 2013 6 + 1 years from the date the record was made Accident books N/A N/A 6 + 1 years after date of last entry Sickness records Three years after the end of each tax year for Sick Pay purposes PAYE Regulations 2003 6 +1 years from end of sickness Health and safety statutory notices N/A Limitations Act 1980 6 + 1years after compliance 18.Technical and research N/A N/A 15 years 20 P a g e

19. ASB case files and associated Documents N/A N/A 6 + 1 years or until end of legal action 20. Supporting people subsidy claims / support plans / single assessments including supporting Information N/A N/A 6 + 1 years 21. Resident meeting minutes N/A N/A 6 + 1 years 21 P a g e