Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Payments on Account Regime
  • VPOA0500 · Data Protection
  • VPOA1000 · Introduction to the payments on account (POA) regime
  • VPOA2000 · Entering the regime
  • VPOA3000 · Reconsideration of the value of POA instalments
  • VPOA4000 · Alternatives to paying POA instalments
  • VPOA5000 · Payments on account by divisional and group registrations
  • VPOA6000 · Failure to make POA payments and amounts on VISION
  • VPOA7000 · Electronic payment
  • VPOA8000 · Default surcharge
  • VPOA9000 · Leaving the POA regime
  • VPOAUPDATE001 · VAT payments on account scheme: update index
  • VPOAUPDATE090827 · Payments on account scheme: recent changes
  • VPOAUPDATE120613 · VPOA - VAT payments on account scheme: recent changes
  1. VAT Payments on Account Regime
  2. Data Protection

VPOA0500 | Data Protection

From HM Revenue & Customs · VAT Payments on Account Regime

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.

Next
PrivacyTerms