HMRC says the principles have been developed to provide a consistent approach to managing records throughout their lifecycle and regardless of their format. The aim is to ensure the effective delivery of services, as well as documenting HMRC’s principle activities and maintaining the corporate memory.
A record can be defined as information created, received, and maintained as evidence and information by an organisation, in pursuance of legal obligations or in the transaction of business.
The policy states that information created by staff on behalf of HMRC belongs to the department and must be reviewed and disposed of routinely and in accordance with line of business retention and disposal schedules.
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