Records produced by a computer system do not necessarily conform
to the patterns of manual systems. Where you can establish a direct
relationship between the two types of record keeping systems, and
the person applies for a concession, you should apply the minimum
retention periods shown in the table at
CH15400. Otherwise, you should determine
the documentation necessary to provide a satisfactory audit trail
and the appropriate retention periods.
A shorter retention period must
not be specified in any circumstances in which you
suspect that avoidance is involved. To do so would be against
HMRC’s anti-avoidance strategy.
Where information is preserved on computer media, the person
must be able to convert the data into a satisfactory, legible form
on request, see
CH13100 and
CH13400. Accordingly, programs must be
kept, or arrangements made to reconstruct data if programs are
altered or upgraded.
For example
1. Josiah is currently using a program called “Records & Accounts version 2” but is eagerly awaiting version 3 of the program. If the data backup from version 2 is not compatible with version 3 then Josiah will need to keep the program disks for program 2 along with the data backup so that we may reconstruct the system later if needed. Alternatively, Josiah will need to make other arrangements so that he can access the data from version 2 if necessary.
This guidance is subject to any different requirements set out in a special scheme, see CH12400.
