VATNMT0500 | Data Protection

Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.

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.