HMRC have published the policy paper Records and Information created by HMRC.
“This policy relates to records and information created by HMRC which is held in all formats and media.
The Records and Information Collection Policy aims to guide all employees to the effective selection of records for permanent preservation at The National Archives (TNA) or any other recognised places of deposit.
The principles outlined in this policy have been developed to provide a consistent approach throughout HMRC as to the type of records to select and the decisions required by business areas once a record reaches the end of its business use.”
https://www.gov.uk/government/publications/records-and-information-created-by-hmrc
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson and now updated by Keith Gordon, the authors explore the whole spectrum of protections available to individual taxpayers.
