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Contents

Official guidance
VAT Clothing
  • VCLOTHING0500 · Data Protection
  • VCLOTHING1050 · Scope of VCLOTHING
  • VCLOTHING1100 · Background
  • VCLOTHING1150 · Law
  • VCLOTHING1250 · How to decide whether zero-rating applies
  • VCLOTHING1300 · Role of the VAT Reliefs Policy Team and VAT Advisory Team
  • VCLOTHING2000 · How to decide if the article is clothing
  • VCLOTHING3000 · Items made of Fur
  • VCLOTHING4000 · The design test - is the article designed for young children?
  • VCLOTHING5000 · The suitability test
  • VCLOTHING6000 · The scope of relief for school uniforms
  • VCLOTHING7000 · Services - the hire of clothing and the private use of clothing
  • VCLOTHING8000 · History of changes to HMRC policy
  • VCLOTHING9100 · Garments which may be zero-rated irrespective of size
  • VCLOTHING9500 · Garments which must be standard-rated irrespective of size
  • VCLOTHING1000 · Introduction
  • VCLOTHING1200 · Introduction: Scope of the Law
  • VCLOTHING9520 · Tables: Garments which must be standard-rated irrespective of size: Items designed for children's organisations
  • VCLOTHING9540 · Tables: Garments which must be standard-rated irrespective of size: Other items specifically intended for use by older persons
  1. VAT Clothing
  2. Data Protection

VCLOTHING0500 | Data Protection

From HM Revenue & Customs · VAT Clothing

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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