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HMRC internal manual

PAYE Manual

PAYE operation: PAYE direct payment: storing leaver files

Prior to April 2006, once a year, when dealing with the Selective Record Leaver File Caseslist, any PAYE Direct Payment leaver files were removed to the storeroom.

This list is no longer produced, so, from April 2006, if you come across any of thesecases you can remove them to the storeroom.

Files should normally be kept for 3 years, except

  • Where there are open points, keep it in the live range until all open points are settled
  • Where the file has a PE marking, keep it in the retention range