SIOG10310 | Procedural matters: records management and retention: weeding records

Records should be weeded by the responsible Investigator on closure to ensure that information retained in the file is:

• accurate and up to date

• not kept for longer than necessary (follow retention periods)

• secure (in line with HMRC security policy)

• not excessive or duplicated

• in accordance with the HMRC record management policy.

A prominent note should be put on the outside of the file cover stating:

‘Weeded in accordance with GDPR’

Note: This applies to all cases, investigation, review and sensitive.