How Long Should a Church Keep Its Records?

The law sets some periods, and you choose the rest

Data protection law says you mustn’t keep personal data for longer than you need it. You should also be able to explain why you keep it. HMRC and charity law then set minimum periods for money records.

For everything else, decide a sensible period, write it in a retention policy and follow it.

Gift Aid and giving

• Gift Aid declarations: while in use, then 6 years after the end of the accounting period of the last gift claimed.
• Gift Aid claims and the records of the gifts claimed: 6 years after the end of the accounting period they relate to.
• Small Donations Scheme collection records: 6 years after the end of the tax year.

If HMRC opens an enquiry, keep everything it asks about until the enquiry is closed.

Accounts and money

Charity law says you must keep your accounting records for at least 6 years from the end of the financial year. That includes bank statements, receipts and invoices. Payroll records are kept for 3 years after the end of the tax year.

People and church life

These aren’t set by law, so here are sensible periods many churches use:

• members and regular attenders: while they’re part of church life, then 2 years after they leave
• one-off visitors and enquirers: 12 months after your last contact, unless they become regulars
• rotas and service attendance: 1 year
• records of consent, such as for emails or photos: while you rely on the consent, then 2 years

Safeguarding records need special care

Follow your denomination’s safeguarding guidance, which often says to keep concerns and case files for decades. Never delete these early.

Don’t keep copies of DBS certificates. Record the date, type and number of the check, the role and your decision instead. Our guide to what churches can keep after a DBS check explains more.

Some records are kept for good

Keep minutes of trustee and church meetings, your governing document and property deeds permanently. Registers of baptisms, marriages and funerals are kept as your denomination requires. In the Church of England, registers over 100 years old go to the diocesan record office.

Write it down once

A written policy makes this easy to follow and easy to explain. Our free data retention policy template has every period above with its source. Review your records once a year and delete what you no longer need.