Policy paper

HMRC records management and retention and disposal policy

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

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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.

Published 6 October 2016
Last updated 28 August 2017 + show all updates
  1. Policy updated with an expanded section 1 ('Scope'), and new section added (4.3, 'Line of Business Appraisal Reports')
  2. First published.