The IEE Code of Practice outlines the main reasons why you have to record PAT Testing results.

In short, on page 38 section 8.3 it states that, "Although there is no requirement in the Electricity at Work Regulations 1989 to keep records of equipment and of inspections and tests, the HSE Memorandum of Guidance on these regulations advises that records of maintenance including tests should be kept throughout the working life of the equipment. These records are a useful management tool for reviewing the frequency of inspection and testing and without such records duty holders cannot be certain that the inspection and testing have actually been carried out.

"These records may be retained on paper or in electronic memory providing reasonable precautions are taken with respect to security".