FRS0500 | Data Protection

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.