SVM102020 - Files and Forms: File Management

The SAV file may contain a lot of information about:

• the company
• several taxpayers
• a number of different taxes

Why is File Management important?

• If a file needs reallocating, good file management reduces comprehension time.
• The file may also be referred to at any time by the support staff.
• If a case is reviewed by a team leader / developer, their review is assisted by good file management.
• Case plans are required on all cases - see SVM102070

Weeding

The following must be extracted from files and disposed of appropriately, bearing in mind data security requirements:

• All accounts over six years old, apart from those between 1979 and 1982
• All subfiles over six years old, apart from those relating to 31 March 1982 valuations
• All Articles of Association, except the latest ones
• All microfiches. Any paper attachments referring to SAV/HMRC should be disposed of separately as confidential material

Any file that, if weeded, would then be empty should be sent to the Service Delivery Team for destruction.

Additional Guidance SVM150000