Records of disposal
Whatever disposal method is used for the goods, be sure to keep a record of communication with the customer, every notice sent and documents relating to your costs for storing and disposing of the goods.
The Disposal of Uncollected Goods Act 1970 requires that within seven days of selling or disposing of uncollected goods you must record the details of the sale or disposal in either Form 13 or Form 14, depending on whether it is a disposal by Court Order. This record together with the notices sent to your customer need to be kept for six years.
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