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Contents

Official guidance
VAT Cultural Services
  • VCULTURE0500 · Data Protection
  • VCULTURE1100 · VAT on cultural services: scope of this guidance
  • VCULTURE1210 · VAT on cultural services: origin of the exemption
  • VCULTURE1220 · VAT on cultural services: developments since the introduction of the exemption
  • VCULTURE1300 · VAT on cultural services: the law
  • VCULTURE1400 · VAT on cultural services: scope of the law
  • VCULTURE1500 · VAT on cultural services: role of the VAT Reliefs Policy Team
  • VCULTURE2000 · ‘Managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities’
  • VCULTURE3000 · Cultural bodies with local authority councillors as trustees
  • VCULTURE4000 · VAT on cultural services: third party payments
  • VCULTUREUPDATE001 · VAT on Cultural Services: update index
  • VCULTUREUPDATE081212 · VAT on Cultural Services: recent changes
  1. VAT Cultural Services
  2. Data Protection

VCULTURE0500 | Data Protection

From HM Revenue & Customs · VAT Cultural Services

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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