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HMRC internal manual

Inheritance Tax Manual

Files: security of official documents

The security of official files and other documents is very important and you must follow the guidance here. If you do not follow these instructions and a file is lost as a result this may be treated as a serious breach of data security.

  • You must not remove any file or other document from the office without the express authority of your manager. Such authority is only given in extreme circumstances such as severe disruption of public transport.
  • Do not remove any file from the rack unless the file movement has been recorded on ALF.
  • Do not put a file back in the rack unless the file has been moved on ALF.
  • When passing an open file by hand to someone else, make sure the file movement is recorded on ALF.
  • Do not keep an open file to wait for replies or an ended file unless it is strictly necessary.
  • Do not put another file inside your file’s cover without cancelling the file first.