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Contents

Official guidance
VAT Fulfilment House Due Diligence Scheme
  • FHDDS05000 · Data Protection
  • FHDDS10000 · Introduction
  • FHDDS20000 · Policy and background
  • FHDDS30000 · Approval, revoking the approval and variations
  • FHDDS40000 · Record keeping and due diligence
  • FHDDS50000 · Penalties, sanctions and offences
  1. VAT Fulfilment House Due Diligence Scheme
  2. Data Protection

FHDDS05000 | Data Protection

From HM Revenue & Customs · VAT Fulfilment House Due Diligence Scheme

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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