PSI22.2.17 - Operational Procedures: Clerical Procedures - Temporary Files - Destruction

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

When the Examiner BF's the file to be destroyed proceed as follows:

1. Book through CORA to T followed by the first 3 letters of the month it is to be destroyed e.g. TJAN, TFEB, etc;
2. File in the TEMP file rack in alpha-numerical order under the month it is to be destroyed;
3. When destruction date arrives:

• Change file location on CORA to ‘CORA’;
• Destroy papers and put in confidential waste except where the file contains an application which is less than two years old, in which case the original application form should be returned to Applications for filing (the remaining papers may nevertheless be destroyed);
• Send file cover to Applications for recycling.