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Contents

Official guidance
VAT Place of Supply (Goods)
  • VATPOSG0500 · Data Protection
  • VATPOSG1000 · Introduction
  • VATPOSG2000 · Background
  • VATPOSG3000 · Main rules
  • VATPOSG4000 · Supplies on board ships, aircraft and trains
  • VATPOSG5000 · Gas and electricity
  • VATPOSGUPDATE001 · VAT - Place of supply (services): update index
  • VATPOSG6000 · Summary and decision guide
  1. VAT Place of Supply (Goods)
  2. Data Protection

VATPOSG0500 | Data Protection

From HM Revenue & Customs · VAT Place of Supply (Goods)

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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