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Contents

Official guidance
VAT Margin Schemes
  • VATMARG0500 · Data Protection
  • VATMARG01000 · Introduction
  • VATMARG02000 · Basic principles
  • VATMARG03000 · Global accounting
  • VATMARG04000 · The auctioneers’ scheme
  • VATMARG05000 · Agents and the margin schemes
  • VATMARG06000 · Buying and selling between Northern Ireland and EU
  • VATMARG07000 · Imports and exports
  • VATMARG08000 · Second-hand vehicles: contents
  • VATMARG09000 · Horses and ponies
  • VATMARG10000 · Non-compliance by businesses using the schemes
  • VATMARG11000 · Transfer of a going concern
  • VATMARG12000 · Assignment of rights in a hire purchase agreement etc
  • VATMARG13000 · Specific circumstances
  • VATMARGUPDATE001 · Update Index
  • VATMARGUPDATE0101E1 · VAT Margin Schemes: recent changes
  • VATMARGUPDATE120911 · VAT Margin Schemes: recent changes
  1. VAT Margin Schemes
  2. Data Protection

VATMARG0500 | Data Protection

From HM Revenue & Customs · VAT Margin Schemes

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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