Policy paper

HMRC records management and retention and disposal policy

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.

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.