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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Records: bankruptcy: bankruptcy - administration completed

Once administration of the bankruptcy is concluded the INSOL 100 bankruptcy papers should be linked with the return and retained for 6 years. If no return is received, the papers should be retained in the Returns run, for the 6 year period. A note should be made on the SA record showing where the papers can be located.