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Contents

Official guidance
VAT Single Market
  • VATSM0500 · Data Protection
  • VATSM1000 · Introduction
  • VATSM2000 · The Single Market concept
  • VATSM3000 · Supply and acquisition
  • VATSM4000 · Transfers of own goods
  • VATSM5000 · Simplifications
  • VATSM6000 · Particular types of transaction
  • VATSM7000 · Record keeping, reporting and accounting
  • VATSMUPDATE001 · Update index
  • VATSMUPDATE100218 · Recent changes to this guidance
  • VATSMUPDATE110520 · Recent changes to this guidance
  • VATSMUPDATE120110 · Recent changes to this guidance
  • VSTSM0500 · Data Protection
  1. VAT Single Market
  2. Data Protection

VSTSM0500 | Data Protection

From HM Revenue & Customs · VAT Single Market

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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