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HMRC internal manual

Specialist Investigations Operational Guidance

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HM Revenue & Customs
Updated
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Introduction and organisation: Files and data entry: obsolete files

You must deal with papers for closed cases in accordance with the Data Protection Act and Freedom of Information Act rules. You can find out more about these at SIOG9100 and on the Departmental Intranet. For more information about retention of the ‘centre’ file/settlement file see SIOG9300.