Policy paper

Records and Information created by HMRC

This policy relates to records and information created by HMRC which is held in all formats and media.

• From: HM Revenue & Customs
• Published: 19 May 2026

Documents

HMRC Records and Information Collection Policy

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Details

The Records and Information Collection Policy aims to guide all employees to the effective selection of records for permanent preservation at The National Archives (TNA) or any other recognised places of deposit.

The principles outlined in this policy have been developed to provide a consistent approach throughout HMRC as to the type of records to select and the decisions required by business areas once a record reaches the end of its business use.

Published 19 May 2026