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Contents

Official guidance
VAT Charities
  • VCHAR0500 · Data Protection
  • VCHAR1000 · Introduction
  • VCHAR2000 · What is a charity?
  • VCHAR3000 · Business and non-business: Charitable activities
  • VCHAR4000 · Activities commonly carried on (or income received) by charities
  • VCHAR5000 · Advertising
  • VCHAR6000 · Ambulance services
  • VCHAR7000 · Charity shops and sales of goods
  • VCHAR8000 · Free export of goods
  • VCHAR9000 · Fund-raising
  • VCHAR10000 · Grant funding
  • VCHAR11000 · Advertising
  • VCHAR12000 · Talking books
  • VCHAR13000 · Lifeboats
  • VCHAR14000 · Medical and scientific equipment (“relevant goods”)
  • VCHAR15000 · Medicinal products and substances
  • VCHAR16000 · Index to the law on charities
  1. VAT Charities
  2. Data Protection

VCHAR0500 | Data Protection

From HM Revenue & Customs · VAT Charities

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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