Preserving records: Determining the 6 year period - Documents which record a series of events
Records such as ledgers, daybooks or stock books, which are:
- kept in bound books should normally be preserved for 6 years from the date of the last entry made in the bound book , or
- maintained in loose-leaf binders, on cards etc. should be preserved for 6 years from the date of the last entry on the loose leaf record
- kept in an electronic format are to be treated the same way as paper records.