Retention Rules and Rationale
The rules for retention of records by Liquidators / Trustees following the winding up of a company are to be found in the Insolvency Regulations 1994. The liquidators / trustees are required to keep some records for six years after the date that they cease as liquidators / trustee.
Also, where an organisation has chosen to keeps certain governance and company secretarial records for Life of company, it is recommended that 6 years is added to this period baed upon the Companies Act 2006.
Citations and References
The Insolvency Regulations 1994 http://www.legislation.gov.uk/uksi/1994/2507/made
Note that 6 years after life of company is the period after the date of dissolution where a company can be restored to the register, based upon the Companies Act 2006, ss. 1024-1034 http://www.legislation.gov.uk/ukpga/2006/46/section/1030
irms