TSEM1002 | Introduction to trusts: contents

General Data Protection Regulation

Any processing of personal data will be carried out under Article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice
Any processing of special category data will be carried out under the Article 9 of the GDPR and Schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document

Retention of personal data will be 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