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Contents

Official guidance
VAT Sport Manual
  • VSPORT0500 · Data Protection
  • VSPORT1000 · Introduction
  • VSPORT2000 · Sport: Specific Aspects of the Sports Exemption
  • VSPORT3000 · Key Court Cases dealing with the Sporting Exemption
  • VSPORT4000 · Sport: Sports competitions
  • VSPORT5000 · Further information on the scope of the exemption
  • VSPORT5500 · VAT treatment of sports facilities provided by local Councils following London Borough of Ealing
  • VSPORT6000 · Sport: Input tax
  • VSPORTUPDATE110706 · VAT Sport: recent changes
  1. VAT Sport Manual
  2. Data Protection

VSPORT0500 | Data Protection

From HM Revenue & Customs · VAT Sport Manual

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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