Policy paper

HMRC high-level appraisal methodology

Published 18 May 2026

Scope

As a body subject to the Public Records Act 1958, HM Revenue and Customs (HMRC) must make arrangements for the selection of its records for permanent preservation and for their safekeeping, under the advice and guidance of the Keeper of Public Records. HMRC is a non-Ministerial department with one supporting public body, The Adjudicator’s Office. The Valuation Office Agency (VOA) (a former HMRC executive agency) was integrated into HMRC on 1 April 2026. This policy sets out HMRC’s high level appraisal methodology, in line with The National Archives’ (TNA) Records collection policy, and applies to all HMRC records held and in any format.

This document describes the records HMRC will select for permanent preservation and transfer to TNA or any other recognised place of deposit under the provisions of the Public Records Act 1958. It applies to records created by the predecessor bodies of the Inland Revenue and HM Customs and Excise, as well as the records of HMRC

Appraisal methodologies are intended to help those involved in the selection of historic public records. HMRC’s appraisal methodology is reviewed and revised periodically by HMRC Departmental Records Officer’s staff. It is signed off at HMRC Executive Board level so there is a transparent oversight of decisions and actions regarding HMRC records management functions, for accountability and audit. This policy is reviewed annually or where there are Machinery of Government changes that impact HMRC.

This Selection Policy focuses on records that will be selected from the following areas:

• records of the Commissioners
• records of HMRC Board
• records of Executive Committee and Sub Committees
• records relating to the records of the Permanent Secretary and Second Permanent Secretary
• records relating to HMRC, governance, constitution
• records relating to major projects, policies or programmes that HMRC and predecessor organisations have been involved in, where decisions have led to significant policy change, for example: Computerisation of PAYE, NIRS2 (a new national insurance system), Betting Lottery and Gaming Duties, introduction of Self-Assessment. The records relating to these functions are defined in the individual business area’s Appraisal Reports and Retention and Disposal Schedules — internal documents that guide HMRC staff around which records are to be selected and eligible for transfer for permanent preservation as part of what is classed as a major project, policy or programme. Appraisal Reports and Retention Schedules are reviewed annually (or when a significant change in function delivery/restructure occurs) by business areas to ensure they remain up to date
• records relating to high profile issues of national interest for example, Channel Tunnel customs procedures
• records relating to Public Inquiries submitted by HMRC and predecessor organisations, including contributions to the Scott Inquiry and Windrush, whether considered relevant or not by the Inquiry
• records relating to national security, defence intelligence and international relations
• records of Machinery of Government Changes HMRC has been involved in or provided advice to
• records of the formation or dissolution of Arms-length Bodies
• records of the former executive agency sponsored by HMRC, VOA
• records of The Adjudicator’s Office in relation to HMRC, but not records owned by The Adjudicator’s Office
• records of high-profile cases which effect large numbers of people or result in changes of policy. The records relating to such cases are defined in the individual business area’s Appraisal Reports and Retention and Disposal Schedules
• records of HMRC policies that impact functions HMRC deliver to the public, and those that govern HR policies, Boards and briefings critical to how HMRC manages its people

HMRC’s website is selected for permanent preservation and captured through the UK Government Web Archive hosted by TNA.

HMRC does not select records that relate to:

• circulated information received for information only (for example, internal circulars, bulletins from other government departments)
• administrative work-related material, such as reminder notes or room bookings
• preliminary administrative and editorial drafts and working papers not significant to decisions made
• advertising material received where no action was taken — any exceptions to this rule will be highlighted in internal HMRC appraisal reports, retention schedules and collection policies
• private or personal correspondence, received at work but not affecting HMRC duties and decisions
• newspaper cuttings
• published material

HMRC transfers the majority of its records identified for permanent preservation to TNA. However, records of HMRC and its predecessors may be transferred to other places of deposit appointed for them. These places of deposit include the Maritime Records Centre at the Merseyside Maritime Museum, Liverpool; the National Library of Wales; and the British Library.

Where appropriate, records are also transferred to the Public Record Office of Northern Ireland and the National Records of Scotland.

Where records of local interest are not selected for permanent preservation in those repositories they may be presented to the appropriate archive service.

HMRC background information

HMRC was established by the Commissioners for Revenue and Customs Act 2005, which gives the legal powers and responsibilities of the department to Commissioners appointed by the Crown.

HMRC’s status as a non-ministerial department is intended to ensure that the administration of the tax system is fair and impartial.

HMRC’s Commissioners are responsible for the collection and management of revenue, the enforcement of prohibitions and restrictions and other functions, such as the payment of tax credits. They exercise these functions in the name of the Crown.

The Commissioners are also entitled to appoint officers of Revenue and Customs who must comply with their directions.

The way in which the Commissioners conduct their business is governed by the Commissioners for Revenue and Customs Act. Decisions relating to the resolution of the largest and most sensitive cases are decided by three Commissioners, chaired by the Tax Assurance Commissioner.

HMRC’s predecessor bodies

HMRC was formed on 18 April 2005, from its immediate predecessor bodies the Inland Revenue and HM Customs and Excise, through the Commissioners for Revenue and Customs Act 2005.

Inland Revenue

The Inland Revenue was active under various boards and commissions relating to the collection of taxation from 1665. The Inland Revenue ceased in 2005 prior to commission undertaken by HMRC. It delivered functions that included (but not restricted to):

• collection of direct taxation including income tax, national insurance contributions, capital gains tax and inheritance tax amongst others
• administration of tax credit schemes including Working Tax Credit and Child Tax Credit
• payment of Child Benefit

HM Customs and Excise

HM Customs and Excise was active from 1909 to 2005, prior to commission undertaken by HMRC. It delivered functions that included (but not restricted to):

• levy of Customs and Excise duties and other indirect taxes such as Landfill Tax, Value-added Tax and Climate Change Levy amongst others
• assessment of dutiable goods and cargoes
• management of import and export of goods and services into, and out of the UK
• import and export licensing

HMRC’s executive agencies and public bodies

The Adjudicator’s Office

The Adjudicator’s Office is a public body which investigates complaints about HMRC, providing an independent and impartial review of complaints.

The Adjudicator’s Office will consider if the organisation has applied its rules, standards, guidance and codes of practice fairly and consistently. Decisions are based on the factual evidence of the complaint or review request.

The Adjudicator’s Office falls within the same legal entity as the Commissioners of HMRC, and the staff are employees of HMRC. The Adjudicator is an office holder, not an employee nor an officer of HMRC, and is external to HMRC with the independent personal authority to review complaints.

HMRC provides IT services to The Adjudicator’s Office which include a shared Microsoft 365 tenant. The Adjudicator’s Office governs its own use of the IT services.

As The Adjudicator’s Office is independent to HMRC, it does not report on its records and information management landscape on annual basis through the HMRC Information Management Report return to TNA.

HMRC only has responsibility for The Adjudicator’s Office public records that relate to, and are owned by HMRC, and which are transferred for permanent preservation when appropriate as per HMRC records and information management policies. HMRC does not have any responsibility for public records relating to The Adjudicator’s Office that are owned by The Adjudicator’s Office.

The Adjudicator’s Office web archive is located at Archive Timeline — UK Government Web Archive.

Valuation Office Agency (integrated into HMRC, 1 April 2026)

On 1 April 2026, the functions of the VOA were integrated into HMRC, and the VOA ceased to exist as an executive agency.

This change was not to impact the delivery of VOA’s core or statutory services, which included business rates valuation checks and challenges, Council Tax band challenges, and the work carried out by rent officers.

Prior to integration, VOA was an executive agency sponsored by HMRC. It did not have a separate legal personality to HMRC. On behalf of the Chancellor, the designated Treasury minister responsible for HMRC and the VOA was the Exchequer Secretary to the Treasury (XST).

HMRC is accountable for how it conducts its business to the Chancellor of the Exchequer who is accountable to Parliament for all matters concerning the functions delivered by the former VOA as part of their responsibility for HMRC.

VOA provided valuations and property advice to support taxation and benefits to the government and local authorities in England and Wales. It also provided valuation and surveying services to public bodies.

As VOA integrates into HMRC from 1 April 2026, its records and information management policies, guidance and requirements will be incorporated into HMRC and will come under the remit of HMRC’s Departmental Records Officer (DRO), providing a continuity of service.

Prior to 1 April 2026, VOA had its own records and information management policies, including retention schedule and appraisal report that were tailored to VOA requirements and legislation that governed delivery of its functions. The HMRC DRO had oversight of VOA records and information management policies and provided DRO support and guidance, however VOA had its own direct, operational relationship with TNA and arrangements for the transfer of public records for permanent preservation.

HMRC had the right of access to all the VOA’s records and personnel for any purpose including, for example, audits and operational investigations.

HMRC provided IT services to VOA which included a shared Microsoft 365 tenant. VOA governed its own use of the IT services. VOA operated management, information and accounting systems that enabled it to review in a timely and effective manner its financial and non-financial performance against the budgets and targets set out in the corporate and business plans.

VOA reported on its records and information management landscape on annual basis through the HMRC Information Management Report return to TNA. Former VOA functions will be appraised and selected by utilising business area owned appraisal and retention policies owned by business area’s delivering those functions on behalf of HMRC, and the records and information management landscape will continue to be included in HMRC’s Information Management Report return.

All of the above will now fall under the responsibility of HMRC as the valuation office service is integrated.

VOA web archive is located at Archive Timeline — UK Government Web Archive.

HMRC’s objectives

HMRC has 5 strategic objectives:

• close the tax gap
• improve day-to-day performance and the overall customer experience
• reform and modernisation of tax and customs administration
• build a high-performing organisation with a skilled and engaged workforce
• support wider government economic aims through HMRC’s work

HMRC responsibilities

HMRC is responsible for:

• Income Tax, Corporation Tax, Capital Gains Tax, Inheritance Tax, Insurance Premium Tax, Stamp, Land and Petroleum Revenue Taxes
• environmental taxes
• climate change and aggregates levy and landfill tax
• Value Added Tax (VAT), including import VAT
• customs duty
• excise duties
• trade statistics
• National Insurance
• tax credits
• Child Benefit
• enforcement of the National Minimum Wage
• recovery of Student Loan repayments
• anti-money laundering supervision
• property valuations that support taxation and benefits