SCIG16610 - Procedural Matters: Control of Files: Importance

SI has agreed that Local Compliance taxpayer files will be retained for the minimum time necessary and this is defined as less than 3 months, for all but the most exceptional cases.

Compliance offices have a continuing responsibility for working cases and they often need to make contact for information, advice or for return of their file. It is therefore essential that we can locate files quickly.

Considerable damage to effective liaison may occur when files cannot be readily located. This makes it essential that all files are properly logged onto the SI database (SCOLS).

For more information on returning Local Compliance files see SCIG03860.