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Policy paper

HMRC records management and retention and disposal policy

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

Updates to this page

From:
HM Revenue & Customs
Published:
6 October 2016
Last updated:
2 September 2025
Show all updates

  1. Updated for 2025

  2. Chief Digital and Information Officer Group (CDIO) has been added at sections 2 and 4.2.

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

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

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

  6. First published.

Documents

Records management and retention and disposal policy

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Details

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.

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