Electronic records
For HMRC's purposes, the terms 'electronic document' and 'electronic record' are interchangeable. You will increasingly find that documents are kept in an electronic format. In some instances original paper copies may still need to be retained unless they can keep a complete and unaltered electronic image of the original.
An electronic document may be a physical object used to store the information. It might be:
- the actual computer or server, including an internal hard drive system
- a magnetic tape
- CD or DVD
- floppy disk
- a memory stick
