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HMRC internal manual

Specialist Investigations Operational Guidance

Procedural matters: records management and retention: action on electronic case records after case closure

Once the case has been closed, the Case sub-directory containing the electronic documents should be moved to the Closed Case sub-directory in the local office Controlled Access Folder (CAF). Closed Case sub-folders should be structured by the year. Cases should be deleted from the Closed Case sub-folder in line with normal retention periods. On deletion a note should be made in the spreadsheet held in the CAF for that purpose, noting the date of deletion.