To prevent the destruction of records without the
Revenue’s knowledge, the OR will send to the office dealing
with the debtor’s tax affairs (usually the Service or
Processing Office) letter BL30.05 giving three months’ notice
of the intention to destroy them.
ORs will not destroy any records until the later of six
months from a bankruptcy or winding up order, or the expiry of the
three-month destruction notice period.
If you do not wish the records to be destroyed
If you wish the records to be retained before letter BL30.05 is received
