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.