SW06810 - Review Recycle Bin: Review Items

When a request to delete an item is approved by the HMRC Business Authorising Officer(BAO) it is transferred to the Recycle Bin.

Items will remain in the Recycle Bin until deleted from that location by a BAO of theRoom. BAOs must therefore review the Recycle Bin of a Room. Items that can be permanently removed from the system must be deleted.

SW06820 explains how requests to restore items from the Recycle Bin must be dealt with.

SW07430 explains how items that need to be retained to meet the HMRC data retention policy can be closed.