Links to other advice

This page contains links to other bodies which contain useful advice. Links were correct at the time of development of this page. As links may change, or if you have any other difficulties, please contact us at a.shipman@group5.co.uk

Inland Revenue

In an Inland Revenue Bulletin (October 1998), on the topic of Records to be kept under self assessment - records preserved in alternative form, they note:

We accept of course that companies which store information in accordance with the Code of Practice on the Legal Admissibility of Information stored in Electronic Document Management Systems (BSI 1996 DISC PD 0008) will thereby automatically satisfy the tax requirements.

For further details, see IR Bulletin 37

This advice has been repeated in the 'Guide to Corporation Tax Self Assessment (April 1999)'

National Audit Office

In a Public Audit Forum publication entitled Audit Implications of Electronic Service Delivery in the Public Sector, they note:

Other British Standards Institution documents that provide useful guidance on effective information technology service management include: PD5000 (incorporating the earlier PD0008) [which] is an authoritative set of guidance for managing electronic documents and e-commerce transactions as legally admissible evidence.

For further details, see PAF Guidelines

The National Archives

In their publication Management, appraisal and preservation of electronic records, section 2.10 contains the following text:

As far as possible, procedures should be adopted that conform to BSI DISC PD 0008 - A Code of Practice for Legal Admissibility of Information Stored on Electronic Document Management Systems (edition 2). This is a British Standards Institute Code which seeks to define the current interpretation of best practice in systems planning and implementation, building a framework of operational procedures which can be shown to be followed. Adherence to the Code of Practice, while not in itself ensuring legal admissibility, is the most robust means of defending the integrity of an electronic record which is currently available. The PD0008 Code is intended to operate within the framework of BSI 7799 1995: A Code of Practice for Information Security Management.

For further details, see TNA Guidelines

NOTE: This document was published in 1999 - since that time BSI 7799:1995 has been revised and republished as BS ISO/IEC 17799(Part 1 - Code of Practice) and BS 7799:1998 (Part 2 - Specification)

Freedom of Information Act 2000

The Lord Chancellor's Code of Practice on the Management of Records was issued in 2002 as required under the terms of the Freedom of Information Act.

The Code of Practice, issued under Section 46 of the Act, gives guidance on good practice in records management to all authorities subject to either the Freedom of Information Act, or the Public Records Act 1958 or the Public Records Act (Northern Ireland) 1923. It also gives guidance on the review and transfer of public records to the public record offices and to places of deposit for public records.

Two sections of the Code of Practice refer to the usage of the BSI guidelines:

10.4 Audit trails should be provided for all electronic information and documents. They should be kept securely and should be available for inspection by authorised personnel. The BSI document Principles of Good Practice for Information Management (PD0010) recommends audits at predetermined intervals for particular aspects of electronic records management.

10.5 Authorities should seek to conform to the provisions of BSI DISC PD0008 - A Code of Practice for Legal Admissibility and Evidential Weight of Information Stored Electronically ( 2nd edn) - especially for those records likely to be required as evidence.