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Contents

Official guidance
VAT Sailaway Boat Scheme
  • VSWB0500 · Data Protection
  • VSWB1010 · Scope of VSWB
  • VSWB1020 · Other related guidance notes and public notices
  • VSWB1030 · The law
  • VSWB1050 · Roles and responsibilities
  • VSWB2000 · General principles
  • VSWB3000 · Operation of the scheme
  • VSWB4000 · Assurance procedures
  • VSWBUPDATE001 · VAT Sailaway Boat Scheme: update index
  • VSWB1060 · Units of Expertise
  • VSWB1080 · The role of the VAT policy team
  • VSWBUPDATE090804 · VAT Sailaway Boat Scheme: recent changes
  • VSWBUPDATE120222 · VAT Sailaway Boat Scheme: recent changes
  1. VAT Sailaway Boat Scheme
  2. Data Protection

VSWB0500 | Data Protection

From HM Revenue & Customs · VAT Sailaway Boat Scheme

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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