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HMRC internal manual

Specialist Investigations Operational Guidance

Procedural matters: records management and retention: weeding records

Records should be weeded by the responsible Investigator on closure to ensure that information/data retained in the file is:

  • accurate and up to date
  • not kept for longer than necessary (follow retention periods)
  • secure (in line with HMRC security policy)
  • not excessive or duplicated
  • in accordance with the HMRC record management policy.

A prominent note should be put on the outside of the file cover stating:

‘Weeded in accordance with DPA’

Note: This applies to all cases, investigation, review and sensitive.