Guidance
Records Retention Schedule
The Gambling Commission's Records Retention Schedule.
Finance function
Finance function records retention schedule
| Type of record | Retention period | Trigger | Reason and/or relevant legislation | Action at end of retention period |
|---|---|---|---|---|
| Annual report and accounts | 6 years | Date published | Public Records Act 1958 | Transfer to National Archives |
| Agreed Commission budget | 6 years | End of financial year | HMRC compliance handbook; Public Records Act 1958 | Transfer to National Archives |
| Internal departmental budget records | 6 years | End of financial year | HMRC compliance handbook | Destroy |
| Business cases | 6 years | End of financial year | Business need | Destroy |
| Income and expenditure records | 6 years | End of financial year | HMRC compliance handbook | Destroy |
| Payroll records | 6 years | End of financial year | Taxes Management Act 1970 | Destroy |
| Procurement records | 6 years | End of financial year | HMRC compliance handbook | Destroy |
| Contracts not under seal | 6 years | End of contract | Limitation Act 1980 | Destroy |
| Contracts under seal | 12 years | End of contract | Limitation Act 1980 | Destroy |
| Supplier information | 6 years | End of use | Limitation Act 1980 | Destroy |
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Governance function
Last updated: 12 May 2026
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