What should a business do if records are lost or destroyed before the retention period ends?

If important records are lost or accidentally destroyed, businesses should assess what information has been affected, determine whether legal or regulatory obligations may be affected, and take reasonable steps to recover the records where possible. If personal data is involved, organisations should also consider their obligations under the UK GDPR, including whether the incident needs to be documented or reported. Reviewing internal procedures can help reduce the risk of similar incidents occurring in the future.