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HMRC internal manual

Technical Teams Operational Guidance

Case closure: procedural matters: control of files: retention of files

SI has agreed that Local Compliance taxpayer files will be retained for the minimum time necessary and this is defined as less than 3 months, for all but the most exceptional cases.

Compliance offices have a continuing responsibility for working cases and they often need to make contact for information, advice or for return of their file. It is therefore essential that we can locate files quickly.

Investigators should regularly check to see if files can be returned. Local Compliance files should not be held unless they are needed. The importance of this is explained in TTOG3825.