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Contents

Official guidance
VAT Input Tax
  • VIT05000 · Data Protection
  • VIT10000 · VAT Input Tax basics
  • VIT20000 · Is it input tax
  • VIT30000 · How to treat input tax
  • VIT40000 · Specific issues
  • VIT50000 · Motoring expenses
  • VIT60000 · Legal history
  • VIT12300 · VAT Input Tax basics: procedure for dealing with supplies
  • VITUPDATE001 · VAT Input Tax: update index
  • VITUPDATE120221 · VAT Input Tax: recent changes
  • VITUPDATE130313 · VAT Input Tax: recent changes
  • VITUPDATE140925 · VAT Input Tax: recent changes
  1. VAT Input Tax
  2. Data Protection

VIT05000 | Data Protection

From HM Revenue & Customs · VAT Input Tax

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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