Topics

E-Invoicing, Record-Keeping & Compliance

Document and archive in an audit-proof way

Records are only worth as much as their traceability. HMRC's electronic record-keeping requirements, and the Making Tax Digital regime, demand that data cannot be altered undetected, that it is complete, and that the procedure behind it is documented. E-invoicing is a live question too, though the UK position is narrower than it is elsewhere: contracting authorities must be able to receive invoices conforming to EN 16931, but there is no UK B2B e-invoicing mandate.

Here you will learn which retention periods apply, what an audit-proof time tracking process looks like, and which requirements the UK GDPR and the Data Protection Act 2018 place on working time data.

Guides

Intermediate

HR Statutory Retention Periods – 2, 3, and 6 Years in the UK

Statutory retention periods in HR: 2 years for working time limits, 3 years for PAYE & tax, 6 years for payroll, NMW, and accounting records — UK GDPR data erasure rules.

8 min readIntermediate

Data Processing Agreement (DPA) – When You Need One

Data Processing Agreements under Article 28 UK GDPR: Distinguishing controller and processor roles, mandatory clauses, sub-processors, and international data transfers.

7 min readIntermediate

Preparing for an HR and Payroll Compliance Audit – What the Inspector Wants to See

HR external audits in the UK: HMRC PAYE compliance reviews, National Minimum Wage inspections, The Pensions Regulator audits, working time records, key risk areas, and preparation strategies.

9 min readIntermediate

UK GDPR in HR – Digital Personnel Files, Retention Policies, and Subject Access Requests

Data protection in HR under UK GDPR and the Data Protection Act 2018: lawful bases, personnel file contents and boundaries, role-based access control, retention schedules, Subject Access Requests (SARs), and ROPA compliance.

8 min readIntermediate

B2B E-Invoicing – Standards, Formats, and Implementation

Domestic B2B e-invoicing standards: Definition under EN 16931, obligations to receive and issue invoices, Peppol and Factur-X formats, and HMRC record-keeping compliance.

6 min readExpert

Audit-Proof Archiving – Immutability in Practice

Audit-proof archiving under HMRC, Companies Act & UK employment law: immutability, audit logging, technical implementation, migration, and file storage limitations.

7 min readExpert

Creating Process Documentation for Time Tracking

Process documentation and electronic record-keeping standards for time tracking under UK law: Structure covering General Description, User, Technical, and Operational Documentation, versioning, and retention.

7 min read

Templates

Download

Process Documentation for Time Tracking (Template)

Four-part standard operating procedure complying with HMRC digital record-keeping rules and statutory audit standards, with payroll mapping appendix

WORD · PDF

Glossary