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Where Taxpayers and Advisers Meet
Update - Items of Post HMRC WON'T Destroy After Scanning
08/07/2011, by Lee Sharpe, Tax News - HMRC Administration, Practice and Methods
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In an earlier news item HMRC Now Scanning (and Destroying!) - Post we advised that in future, when conducting enquiry work into taxpayers' affairs, HM Revenue & Customs (HMRC) would scan documents and letters received from taxpayers and their agents and then routinely destroy the originals within the following 40 days.

We asked HMRC for a list of the documents which it would never destroy but would automatically return the originals to the taxpayer/agent and we have now been advised they are as follows:

  • Passports
  • Forms P60
  • Certificates of Birth / Death / Marriage
  • Payslips

HMRC will also retain original letters of offer and acceptance, where they and the taxpayer come to a formal agreement over additional amounts due, etc.

So if it isn't on that (short!) list, and you want it to be returned, then it will be necessary to make that clear to HM Inspector - ideally when sending the documentation to them.

There appears to be some uncertainty regarding the period for which other documents will be held after receipt and scanning, before being destroyed - "within" 40 days, or "after" 40 days... we'll publish further updates when we know more - Now updated - see HMRC Clarifies Guidance on Timeframe for Destroying Post - Ed.

About The Author

Lee is TaxationWeb's Articles & News Editor and writes for TaxationWeb. He is a Chartered Tax Adviser with experience of advising individuals and owner-managed businesses over a broad spectrum of tax matters.
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