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Contents

Official guidance
VAT New Means of Transport Northern Ireland
  • VATNINMT0500 · Data protection
  • VATNINMT1000 · Introduction
  • VATNINMT2000 · Roles and responsibilities
  • VATNINMT3000 · Law and definitions
  • VATNINMT3500 · The format of the tax-free registration mark
  • VATNINMT3600 · Intention and timings ‘Swedish Yacht’ case - CJEU
  • VATNINMT4000 · Purchasing a new means of transport in Northern Ireland for removal to an EU member state
  • VATNINMT5000 · Purchasing a new means of transport in an EU member state and bringing it to Northern Ireland
  • VATNINMT6000 · Risks and assurance
  • VATNINMT7000 · Diplomats and visiting forces
  • VATNINMT8000 · Treatment of specific cases
  1. VAT New Means of Transport Northern Ireland
  2. Data protection

VATNINMT0500 | Data protection

From HM Revenue & Customs · VAT New Means of Transport Northern Ireland

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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