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Contents

Official guidance
VAT Place of Supply of Services
  • VATPOSS00500 · Data Protection
  • VATPOSS01000 · Place of supply of services: Introduction: Contents
  • VATPOSS02000 · Place of supply of services: 2010 changes
  • VATPOSS03000 · Place of supply of services: Miscellaneous issues
  • VATPOSS04000 · Place of supply of services: Belonging
  • VATPOSS05000 · Place of supply of services: Establishment making or receiving the supply: Contents
  • VATPOSS06000 · Place of supply of services: General rule: Contents
  • VATPOSS07000 · Place of supply of services: Land-related services: Contents
  • VATPOSS08000 · Where performed services: contents
  • VATPOSS09000 · Place of supply of services: Intermediary services: Contents
  • VATPOSS10000 · Place of supply of services: Intermediaries involved in the export of goods: Contents
  • VATPOSS11000 · Place of supply of services: Hire of means of transport: Contents
  • VATPOSS12000 · Place of supply of services: Restaurant and catering services: Contents
  • VATPOSS13000 · Place of supply of services: Other services to non-UK customers (B2C): Contents
  • VATPOSS14000 · Reverse charge
  • VATPOSS15000 · Place of supply of services: Use and enjoyment: Contents
  • VATPOSSUPDATE001 · VAT - Place of supply of services: update index
  • VATPOSS16000 · Place of supply of services: Electronically supplied services (special scheme): Contents
  • VATPOSSUPDATE100223 · VAT - Place of supply of services: recent changes
  • VATPOSSUPDATE100906 · VAT - Place of supply of services: recent changes
  • VATPOSSUPDATE110520 · VAT - Place of supply of services: recent changes
  • VATPOSSUPDATE111223 · VAT - Place of supply of services: recent changes
  1. VAT Place of Supply of Services
  2. Data Protection

VATPOSS00500 | Data Protection

From HM Revenue & Customs · VAT Place of Supply of Services

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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