PSI22.4.6 - Operational Procedures: General Administration - File Weeding - Papers to be Retained


(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

The following is a guide to the kinds of papers that should generally be retained when weeding a file.

a. Non Standard Documentation, including amending documentation, in its entirety;

b. Deeds appointing Pensioneer Trustees in their entirety;

c. The last three AVRs - but remove any bulky covers, spines etc.