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Contents

Official guidance
VAT Groups
  • VGROUPS00500 · Data Protection
  • VGROUPS01000 · General principles of VAT group treatment
  • VGROUPS02000 · Eligibility for VAT group treatment
  • VGROUPS03000 · Eligibility conditions for specified bodies
  • VGROUPS04000 · Applications for VAT group treatment
  • VGROUPS05000 · VAT Groups - Protection of the Revenue
  • VGROUPS06000 · VAT groups - protection of the Revenue
  • VGROUPS07000 · Anti-avoidance legislation in Schedule 9A, VATA 1994
  • VGROUPS08000 · VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994
  • VGROUPS09000 · Divisional registration
  1. VAT Groups
  2. Data Protection

VGROUPS00500 | Data Protection

From HM Revenue & Customs · VAT Groups

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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