Policy paper: HMRC records management and retention and disposal policy

Updated: Policy updated with an expanded section 1 (‘Scope’), and new section added (4.3, ‘Line of Business Appraisal Reports’)

HM Revenue and Customs (HMRC) is committed to the efficient management of our records:

  • for the effective delivery of our services
  • to document our principle activities
  • to maintain the corporate memory

The principles outlined in this policy have been developed to provide a consistent approach to managing records throughout their lifecycle and regardless of their format. This policy also applies to records that third parties manage on behalf of HMRC.


Source: HMRC