Files and Forms: File Management
The SAV file may contain a lot of information about:
- the company
- several taxpayers
- a number of different taxes
Why is File Management important?
- If a file needs reallocating, good file management reduces comprehension time.
- The file may also be referred to at any time by the support staff.
- If a case is reviewed by a team leader / developer, their review is assisted by good file management.
- Case plans are required on all cases - see SVM102070
The following must be extracted from files and disposed of appropriately, bearing in mind data security requirements:
- All accounts over six years old, apart from those between 1979 and 1982
- All subfiles over six years old, apart from those relating to 31 March 1982 valuations
- All Articles of Association, except the latest ones
- All microfiches. Any paper attachments referring to SAV/HMRC should be disposed of separately as confidential material
Any file that, if weeded, would then be empty should be sent to the Service Delivery Team for destruction.
|Additional Guidance: SVM150000|