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Contents

Official guidance
VAT Place of Supply (Transport)
  • VATPOSTR0500 · Data Protection
  • VATPOSTR1000 · Introduction
  • VATPOSTR2000 · Passenger transport
  • VATPOSTR3000 · Freight transport
  • VATPOSTR1010 · Introduction: Introduction
  • VATPOSTRUPDATE001 · Place of supply - transport: update index
  • VATPOSTRUPDATE091223 · Place of supply - transport: recent changes
  • VATPOSTRUPDATE110516 · Place of supply - transport: recent changes
  1. VAT Place of Supply (Transport)
  2. Data Protection

VATPOSTR0500 | Data Protection

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

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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