2.12 The draft public data principles state that public bodies should maintain and publish inventories providing accurate, up-to-date records of data holdings, including information on formats, accuracy and availability. Without these inventories, users will not know the full range of data collected and potentially available for release. The Cabinet Office has not yet provided operational guidance on how data inventories should be developed. HM Revenue & Customs was the only department we identified that has published a comprehensive list of data holdings with information on formats, accuracy and availability.5