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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Post Audit Action: weeding of EF

Officers should be aware of the effect of the Data Protection Act 1998 and the right of the public to see information held in electronic records. Officers are reminded therefore that all such data held in trader’s folders should be factually accurate and not prejudicial.

A retention and disposal schedule for all documents relating to SME assurance is currently in development and will be published shortly.