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HMRC internal manual

Specialist Investigations Operational Guidance

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
20 May 2024 - See all updates

SIOG1440 - Introduction and organisation: Files and data entry: obsolete files

You must deal with papers for closed cases in accordance with the and rules. You can find out more about these at SIOG9100 and on the Departmental Intranet. For more information about retention of the ‘centre’ file/settlement file see SIOG9300.