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Contents

Official guidance
VAT Annual Accounting Scheme
  • VATAAS0500 · Data Protection
  • VATAAS1000 · Introduction
  • VATAAS2000 · Entering the scheme
  • VATAAS3000 · Structure of the annual accounting year
  • VATAAS4000 · Payments
  • VATAAS5000 · Operating the scheme
  • VATAAS6000 · Renewals
  • VATAAS7000 · Removal from the scheme
  • VATAASUPDATE001 · VAT Annual Accounting Scheme Manual: update index
  • VATAASUPDATE140415 · VAT Annual Accounting Scheme Manual: recent changes
  1. VAT Annual Accounting Scheme
  2. Data Protection

VATAAS0500 | Data Protection

From HM Revenue & Customs · VAT Annual Accounting Scheme

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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