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Contents

Official guidance
VAT Personal exports - tax-free sales of new motor vehicles for use before export
  • VEXMOTORS0510 · Data Protection
  • VEXMOTORS1000 · Introduction
  • VEXMOTORS2000 · Basic principles
  • VEXMOTORS3000 · Procedures for supplying vehicles under the scheme
  • VEXMOTORS4000 · Assurance procedures
  • VEXMOTORS5000 · Driver and Vehicle Licensing Agency (DVLA)
  • VEXMOTORS0500 · Data Protection
  1. VAT Personal exports - tax-free sales of new motor vehicles for use before export
  2. Data Protection

VEXMOTORS0510 | Data Protection

From HM Revenue & Customs · VAT Personal exports - tax-free sales of new motor vehicles for use before export

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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