HMRC's policy on how records are managed, retained and disposed of.
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.