Records with special rules: tax returns, patient records, client files

Most business records can be sold once personal information is removed. A few kinds have extra legal rules. Talk to a lawyer before selling any of these: - Clients' tax returns and tax-prep files. Federal law requires each client's written consent before a tax preparer shares or uses that information for anything else. - Patient and health records. HIPAA requires proper de-identification, which is a specific process, not just deleting names. - Client files you promised to keep confidential, such as legal or financial-advisory files. Check your engagement letters and professional rules. - Information about children. Leave it out. - Employee HR and payroll files. Usually best left out. The safer, valuable part is usually how your business runs: internal email about the work, procedures, checklists, job files and your own books. This is general information, not legal advice.