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Contents

Official guidance
VAT Partial Exemption Guidance
  • PE05000 · Data Protection
  • PE10000 · Partial Exemption basics
  • PE20000 · Partial Exemption principles
  • PE30000 · Partial Exemption methods
  • PE40000 · Consideration of Partial Exemption (PE) special methods
  • PE50000 · Partial Exemption powers
  • PE60000 · Other Partial Exemption issues
  • PE70000 · Guidance for specific trade sectors
  • PE80000 · Legal history and glossary of terms
  • PEUPDATE001 · Partial Exemption Guidance: update index
  • PEUPDATE080805 · Partial Exemption Guidance: recent changes
  • PEUPDATE090415 · Partial Exemption Guidance: recent changes
  • PEUPDATE091001 · Partial Exemption Guidance: recent changes
  • PEUPDATE100208 · Partial Exemption Guidance: recent changes
  • PEUPDATE100909 · Partial Exemption Guidance: recent changes
  • PEUPDATE110225 · Partial Exemption Guidance: recent changes
  • PEUPDATE110719 · Partial Exemption Guidance: recent changes
  • PEUPDATE140820 · Partial Exemption Guidance: recent changes
  1. VAT Partial Exemption Guidance
  2. Data Protection

PE05000 | Data Protection

From HM Revenue & Customs · VAT Partial Exemption Guidance

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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