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Contents

Official guidance
VAT Fraud
  • VATF05000 · Data Protection
  • VATF10000 · Introduction
  • VATF20000 · What is VAT fraud?
  • VATF30000 · What to consider prior to determining whether to use an intervention
  • VATF40000 · Basic interventions
  • VATF50000 · The Kittel principle intervention
  • VATF60000 · Contrivance
  • VATF70000 · Due diligence and risk assessment
  • VATF80000 · What to do if you discover VAT fraud
  • VATF90000 · Litigation
  • VATF34100 · What to consider prior to determining whether to use an intervention: applying VAT basics: introduction
  • VATFUPDATE001 · VAT Fraud Manual: update index
  • VATFUPDATE110509 · VAT Fraud Manual: recent changes
  • VATFUPDATE110811 · VAT Fraud Manual: recent changes
  • VATFUPDATE111014 · VAT Fraud Manual: recent changes
  • VATFUPDATE120326 · VAT Fraud Manual: recent changes
  • VATFUPDATE120514 · VAT Fraud: recent changes
  • VATFUPDATE120705 · VAT Fraud: recent changes
  • VATFUPDATE121113 · VAT Fraud: recent changes
  • VATFUPDATE121206 · VAT Fraud: recent changes
  • VATFUPDATE130201 · VAT: Fraud: recent changes
  • VATFUPDATE140107 · VAT Fraud: recent changes
  • VATFUPDATE140307 · VAT Fraud: recent changes
  • VATFUPDATE141014 · VAT Fraud Manual: recent changes
  1. VAT Fraud
  2. Data Protection

VATF05000 | Data Protection

From HM Revenue & Customs · VAT Fraud

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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