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Contents

Official guidance
VAT Single Entity and Disaggregation
  • VATDSAG00500 · Data Protection
  • VATDSAG01000 · Introduction
  • VATDSAG02000 · Handling business separation cases
  • VATDSAG03000 · Single Entity
  • VATDSAG04000 · Single Entity and Partnerships
  • VATDSAG05000 · Disaggregation
  • VATDSAG06000 · Determining whether disaggregation has occurred
  • VATDSAG07000 · What to do if you have reached a conclusion of disaggregation
  • VATDSAG08000 · Useful legal decisions
  • VATDSAGUPDATE001 · VAT Single Entity and Disaggregation: update index
  • VATDSAG04250 · Single Entity and Partnerships: ‘Holding Out’
  • VATDSAG04300 · Single Entity and Partnerships: Partnership Act rules
  • VATDSAGUPDATE010919 · VAT Single Entity and Disaggregation: recent changes
  1. VAT Single Entity and Disaggregation
  2. Data Protection

VATDSAG00500 | Data Protection

From HM Revenue & Customs · VAT Single Entity and Disaggregation

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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