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New queries, issue 4649

29 May 2018
Issue: 4649 / Categories: Forum & Feedback

Vanishing act; Mr and Mrs; Man of letters; A need to sweat?

Vanishing act

Erasure of records by HMRC on completion of its enquiries.

During an enquiry into a client’s return documents and records were made available to HMRC upon request. In correspondence the officer advised in what now appears to be a ‘template’ paragraph that records will be destroyed after 50 days unless a request is made for them to be returned. Presumably however whether documents are indeed destroyed ‘soft’ copies of information are retained by HMRC in digital format.

In light of the new General Data Protection Regulation but also the existing Data Protection Act to what extent do readers view a taxpayer’s ‘right to be forgotten’?

It is accepted that HMRC may require retention of records on the basis that they are necessary so long as the enquiry is ongoing – my query thus relates to a point in...

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