# How long must a solicitor keep client files? Six years for accounting records, five for due diligence, and the 15-year long stop

> No rule sets one period for a closed client file. Accounting records are six years, due diligence records five, negligence claims up to 15. Worked with dates.

- Page to cite: https://aeolookup.com/solicitors/how-long-must-solicitors-keep-client-files/
- Publisher: AEO Lookup (https://aeolookup.com/)
- Section: Solicitors, SRA, AML and transparency
- Published 1 October 2026
- Key fact: SRA Accounts Rule 13.1 requires accounting records to be kept for at least six years, and regulation 40 of the Money Laundering Regulations 2017 requires client due diligence records to be kept for five years from the end of the business relationship, after which the personal data in them must be deleted unless an exception applies. No rule sets a period for the rest of the file. For a file closed on 30 November 2026 the two fixed dates are 30 November 2032 and 29 November 2031, and the 15-year long stop for a negligence claim runs to 30 November 2041.
- Sources: SRA Accounts Rules, rule 13.1, and SRA guidance "Closing down your practice" (updated 22 February 2022) on sra.org.uk; Money Laundering Regulations 2017, regulation 40, and Limitation Act 1980, sections 2, 5, 14A and 14B, on legislation.gov.uk; Law Society Practice Advice Service, "How long should I retain my closed files in storage?" (22 November 2023); ICO guide to the storage limitation principle; all read on 2026-10-01. The dates are our count.

A law firm must keep its accounting records for at least six years, and its client due diligence records for five years from the end of the matter or the client relationship. No rule sets a period for the rest of a closed file: the Law Society's practice advice page, dated 22 November 2023, says there is "no specific Law Society guidance" on how long a file should be stored, and the SRA gives no figure.

## The periods a rule does set

| Record | Period | Starts | Rule |
|---|---|---|---|
| Accounting records | At least six years | Not stated | SRA Accounts Rules, rule 13.1 |
| Due diligence documents and information | Five years | The date the firm knows the business relationship has ended, or that a one-off transaction is complete | Money Laundering Regulations 2017, regulation 40(3) |
| Records of a transaction inside a continuing relationship | Five years from the end of the relationship, and no more than ten years | As above | Regulation 40(3) and (4) |

Regulation 40 also has an end. Once the period has run, the firm must delete personal data obtained for the purposes of the regulations. The exceptions in regulation 40(5) are: another enactment requires the record, it is needed for court proceedings, the person has consented, or the firm has reasonable grounds to believe it is needed for legal proceedings.

## The rest of the file: limitation

Everything else is kept so the firm can answer a claim or a complaint. The Limitation Act 1980 gives the periods:

| Claim | Period | Section |
|---|---|---|
| Breach of contract | Six years from the date the cause of action accrued | 5 |
| Tort, which includes negligence | Six years from the date the cause of action accrued | 2 |
| Negligence where the damage came to light later | Three years from the date the claimant had the knowledge needed to claim, if that ends later | 14A |
| Long stop for negligence claims other than personal injury | Fifteen years from the act or omission | 14B |

The Law Society's page names three more things to weigh: the UK Finance Mortgage Lenders' Handbook where the firm acted for a lender, the requirements of the firm's professional indemnity insurer, and what the client was told. It says the client care letter should state how long the file will be kept and what happens to it afterwards, with any charge for storage, retrieval or copies.

## A purchase file closed on 30 November 2026

A firm completes a purchase on 30 October 2026, registers the title, and closes the file with its last ledger entry on 30 November 2026. The client has no other matters with the firm.

| What | Keep until | Why |
|---|---|---|
| Identity documents, source of funds evidence and risk assessments | 29 November 2031 | Five years beginning on 30 November 2026, then the personal data is deleted unless an exception applies |
| Client ledger, bills and bank records for the matter | At least 30 November 2032 | Six years, counted from the last entry |
| The rest of the file, against a contract claim | 30 November 2032 | Six years from the last date the firm could have been in breach |
| The rest of the file, against a negligence claim found late | 30 November 2041 | Fifteen years from the last act or omission |

The dates are our count. The accounting period is counted from the last entry because rule 13.1 gives no start.

The nine years between the third and fourth rows are the decision. A firm that destroys the file in December 2032 has met every fixed period. If a defect in the title comes to light when the client sells in 2038, a claim can still be brought, and the file that would answer it has gone. A firm that keeps everything to 2041 has to be able to justify holding the client's personal data that long.

## The data protection side

The ICO's guide to the storage limitation principle says the UK GDPR sets no specific time limits. The firm must be able to justify how long it keeps personal data, and must review it and erase what it no longer needs. A limitation period is a reason the firm can state. Habit is not one.

The SRA's guidance on closing a practice says the same from the other side: old files should not be held indefinitely, and a firm should have a destruction plan that it carries out rigorously.

## What is never destroyed

The same SRA guidance says original documents, such as wills, should not be destroyed. It also notes that many of the papers on a file belong to the client. A firm that did not agree a destruction date in its terms has to weigh the risk of a claim, or of a complaint to the Legal Ombudsman, before destroying without consent.

The Law Society's practice notes on wills, trusts and file closure sit behind a login, and we have not quoted them.

## A retention schedule to adapt

| Category | Period | Reason to record |
|---|---|---|
| Accounting records | Six years | Accounts Rules, rule 13.1 |
| Due diligence records | Five years from the end of the relationship, then deleted | Regulation 40 |
| Residential conveyancing files | The firm's choice, between six and fifteen years | Limitation Act sections 5 and 14B; lender and insurer requirements |
| Original wills and deeds held in safe custody | Not destroyed | SRA guidance |

The conveyancing row is a choice. The recorded reason is what makes it defensible.

## Putting it to work

1. State the period for each matter type in the [client care letter](https://aeolookup.com/solicitors/client-care-letter-checklist-new-matter/), with any storage or retrieval charge.
2. Record a destruction date when the file is closed, and a separate deletion date for the [source of funds and identity evidence](https://aeolookup.com/solicitors/source-of-funds-checks-solicitors-evidence-file-note/).
3. Before destroying, check the ledger is at nil. An old balance needs the steps in the [residual balances guide](https://aeolookup.com/solicitors/sra-accounts-rules-residual-client-balances-500-rule/), and those records carry their own six years.
4. Ask the insurer at [renewal](https://aeolookup.com/solicitors/solicitors-pii-renewal-minimum-terms-90-day-clock/) whether it expects any type of file to be kept longer.
5. Check for an open complaint. The client's time limits are in the [complaint deadline calculator](https://aeolookup.com/solicitors/complaint-deadline-calculator-law-firm-eight-weeks-legal-ombudsman/).

The COLP decides the firm's retention periods, and a supervising solicitor reviews and signs anything a tool drafts, including a retention schedule. This page is general information, not legal advice.

## Short answers from this page

**How long does a law firm have to keep a client's file after the matter ends?** No rule sets one period for the whole file. SRA Accounts Rule 13.1 requires accounting records to be kept for at least six years. The rest is kept against claims: six years for contract and tort under the Limitation Act 1980, with a 15-year long stop for negligence found late. The Law Society says the client care letter should state the firm's period.

**How long must a solicitor keep a client's ID and source of funds documents?** Five years, beginning on the date the firm knows the business relationship has ended or a one-off transaction is complete, under regulation 40 of the Money Laundering Regulations 2017. After that the personal data must be deleted unless another law, court proceedings or the person's consent allows it to be kept. For a file closed on 30 November 2026 the period ends on 29 November 2031.

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General information for UK small firms, not legal, tax or financial advice.