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Contents

Official guidance
VAT Accounting Manual
  • VATAC0500 · Data Protection
  • VATAC0550 · The role of policy
  • VATAC1000 · Accounting for VAT
  • VATAC2000 · Use of estimation for completing VAT returns
  • VATAC4000 · Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt
  • VATAC5000 · Stagger manipulation between associated businesses
  • VATAC6000 · Missing trader VAT fraud
  • VATAC7000 · Financial difficulty leading to the accumulation of VAT debt in businesses: contents
  • VATAC8000 · Examples and letters
  • VATACUPDATE001 · VAT Accounting Manual: update index
  • VATACUPDATE140826 · VAT Accounting Manual: recent changes
  1. VAT Accounting Manual
  2. Data Protection

VATAC0500 | Data Protection

From HM Revenue & Customs · VAT Accounting Manual

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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