Leaving aside the company's or debtor's accounting records the answer depends on how old your case is and what sort of record it is.
In respect of your formal Case Records and your bordereau then the Insolvency Practitioner Regulations apply. For cases where you were appointed after 1 April 2005 the Insolvency Practitioners Regulations 2005 apply and you need to keep your Schedule 3 Case Record, ie the formal case record, for 6 years after your release as officeholder or expiry of your specific penalty bond, whichever is later. You also need to keep your bond cover schedules (bordereau) for 2 years after your release as officeholder. For cases where you were appointed between 1 April 1990 and 31 March 2005 the Insolvency Practitioners Regulations 1990 apply. In such cases you have to keep your Regulation 17 Case Record for 10 years after your release as officeholder or expiry of your specific penalty bond, whichever is later. The destruction of your bordereau is still 2 years after your release as officeholder.
Turning to the destruction of your financial records, then these are covered by the Insolvency Regulations 1994. You are required to keep your financial records in liquidations and bankruptcies for 6 years after you vacate office. I am not aware of any rules relating to the retention of your financial records in administrations, CVAs and IVAs but would still recommend 6 years after vacation of office.
Finally of course, there is the standard timescale in the statute of limitations. As a result you should retain all case papers, not just your formal "Case Record" for at least 6 years after discharge.
