National Archive of Scotland website:
A document is any piece of written information in any form, produced or received by an organisation or person. It can include databases, website, email messages, Word and Excel files, letters, and memos. Some of these documents will be ephemeral or of very short-term value and should never end up in a records management system (such as invitations to lunch).
Some documents will need to be kept as evidence of business transactions, routine activities or as a result of legal obligations, such as policy documents. These should be placed into an official filing system and at this point, they become official records. In other Words, all records start off as documents, but not all documents will ultimately become records.
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