Policy paper

HMRC records management and retention and disposal policy

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



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 give 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.

Published 6 October 2016
Last updated 30 December 2019 + show all updates
  1. Chief Digital and Information Officer Group (CDIO) has been added at sections 2 and 4.2.

  2. Sections 4.1 and 4.2 have been updated, and a new section at 4.3 ('Retention requirements for personal data') has been added.

  3. Updated with information about the General Data Protection Regulation.

  4. Policy updated with an expanded section 1 ('Scope'), and new section added (4.3, 'Line of Business Appraisal Reports')

  5. First published.