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Contents

Official guidance
VAT Fuel and Power
  • VFUP0500 · Data Protection
  • VFUP1000 · Introduction
  • VFUP2000 · Scope of the reduced rate: contents
  • VFUP3000 · Treatment of supplies of electricity and piped gas
  • VFUP4000 · Fuel for use in ships, aircraft or hovercraft
  • VFUP4100 · VAT liability on storage tank rental
  • VFUP4200 · Free coal to miners
  • VFUP4300 · Renewable Obligation Certificates (ROCs)
  • VFUP4400 · Feed-in Tariffs
  • VFUP5000 · Climate change levy (CCL)
  • VFUPUPDATE001 · VAT: Fuel and Power: update index
  • 707032 · Treatment of supplies of electricity and piped gas: new house construction – supplies to developers
  • MP3150 · developers
  • VFUPUPDATE100322 · VAT - Fuel and Power: recent changes
  • VFUPUPDATE111111 · VAT - Fuel and Power: recent changes
  1. VAT Fuel and Power
  2. Data Protection

VFUP0500 | Data Protection

From HM Revenue & Customs · VAT Fuel and Power

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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