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HMRC internal manual

Specialist Investigations Operational Guidance

Procedural matters: records management and retention: electronic case records file structure

The recommendations for the file structure are that all case related information should be saved to the relevant Controlled Access Folder (CAF). No case related work should be saved to your personal area - the H: Drive or Z: Drive.

This also applies to emails. Even archived emails take up a lot of storage space on the server. Case related emails and attachments should be saved to the relevant Controlled Access Folder (CAF) and the email deleted.

The new file structure will have each group name as a folder directly within the CAF. Under the group folder will be two further folders called Cases and Reviews. A folder for each case reference will be allocated within the appropriate Cases or Reviews folder. Within each case folder will be further sub-folders which replicate the sub-folders within the paper file, and in addition, there will be a Typing folder.