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Contents

Official guidance
VAT Joint and Several Liability
  • JSL0500 · Data Protection
  • JSL1000 · Introduction: Contents page
  • JSL2000 · Legislation: Contents page
  • JSL3000 · Application of the JSL measure: Contents
  • JSL4000 · Establishing whether the JSL measure should be applied: Contents
  • JSL5000 · Making a case for applying the JSL measure: Contents
  • JSL6000 · Debt recovery and appeals: Contents
  • JSLUPDATE001 · Joint and Several Liability: update index
  • JSLUPDATE110805 · Joint and Several Liability: recent changes
  1. VAT Joint and Several Liability
  2. Data Protection

JSL0500 | Data Protection

From HM Revenue & Customs · VAT Joint and Several Liability

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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