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HMRC internal manual

Specialist Investigations Operational Guidance

SIOG10350 - Procedural matters: records management and retention: electronic case records file structure

All case related information should be saved to the relevant Controlled Access Folder (CAF) or SharePoint site. No case related work should be saved to your personal area (Personal space on OneDrive, H: Drive or Z: Drive).

This also applies to emails. Case related emails and attachments should be saved to the relevant Controlled Access Folder (CAF), or SharePoint site and the email deleted.