Is It Mandatory to Maintain an Attendance Register?
For church services, there’s no general UK law requiring one. Some denominations require it, though. Church of England churches must keep a register of services, recording each service, the minister and the number attending.
For children’s and youth activities, keeping registers is expected good practice under church safeguarding guidance, even where the law doesn’t require it. If your church runs registered childcare, such as a nursery, Ofsted’s rules require daily attendance records.
Data protection law applies to any register with names on it. Keep it secure, and only for as long as you need it.
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Sources
These answers summarise official guidance. They aren’t legal or tax advice, so check anything you’re unsure about.