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Contents

Official guidance
Insurance Premium Tax
  • IPT00500 · Data Protection
  • IPT01100 · Scope of this manual
  • IPT01200 · Abbreviations and glossary
  • IPT01300 · Policy objectives
  • IPT01400 · Obtaining further help and information
  • IPT02000 · The insurance industry: contents
  • IPT03000 · Overview and the law: contents
  • IPT04000 · Liability of insurance contracts: Contents
  • IPT05000 · Calculating the value of the premium: contents
  • IPT06000 · Maintaining the IPT Register
  • IPT07000 · Accounting for Insurance Premium Tax
  • IPT08000 · IPT audit assurance: contents
  • IPT09000 · IPT assessments and other matters: Contents
  • IPT10000 · Procedures: contents
  • IPT11000 · Annexes: Contents
  • IPTUPDATE001 · Insurance Premium Tax: update index
  • IPTUPDATE100819 · Recent changes to this guidance
  • IPTUPDATE111214 · Recent changes to this guidance
  • IPTUPDATE150206 · Insurance Premium Tax: recent changes
  1. Insurance Premium Tax
  2. Data Protection

IPT00500 | Data Protection

From HM Revenue & Customs · Insurance Premium Tax

HMRC will:

- process personal data under article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice - process special category data under article 9 of the GDPR and schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document - retain personal data in line with the HMRC Records Management and Retention and Disposal Policy.

Any sharing of personal data outside of HMRC will follow the:

- data sharing guidance within the HMRC Privacy Notice - contracts and data sharing guidance published on the ICO website - HMRC Information Disclosure Guide available on GOV.UK.

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