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Contents

Official guidance
VAT Insurance
  • VATINS0500 · Data Protection
  • VATINS1000 · General introduction and the law
  • VATINS2000 · What is insurance for the purposes of the exemption?
  • VATINS3000 · Types of insurance
  • VATINS4000 · Insurance underwritten at Lloyd’s of London
  • VATINS5000 · Services of an insurance intermediary
  • VATINS6000 · Supplies of insurance and related services outside the UK
  • VATINS7000 · Insurance with other goods and services
  • VATINS8000 · VAT and Insurance Premium Tax (IPT)
  • VATINS9000 · Section 1122 of the Corporation Tax Act 2010: connected persons
  • VATINS9100 · Section 839 Taxes Act 1988: Connected Persons
  • VATINSUPDATE001 · VAT Insurance guidance: update index
  • VATINSUPDATE110121 · VAT Insurance guidance: recent changes
  • VATINSUPDATE110318 · VAT Insurance guidance: recent changes
  • VATINSUPDATE120106 · VAT Insurance guidance: recent changes
  • VATINSUPDATE120412 · VAT Insurance: recent changes
  • VATINSUPDATE140901 · VAT Insurance: recent changes
  1. VAT Insurance
  2. Data Protection

VATINS0500 | Data Protection

From HM Revenue & Customs · VAT Insurance

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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