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Contents

Official guidance
VAT Supplies in Warehouse and Fiscal Warehousing
  • VWRHS0500 · Data Protection
  • VWRHS1000 · VAT supplies in warehouse and fiscal warehousing: Introduction
  • VWRHS2000 · Supplies of goods within a warehousing regime
  • VWRHS3000 · Treatment of services associated with goods held within warehouses
  • VWRHS4000 · Fiscal warehouses
  • VWRHS5200 · The VAT position when goods are removed from warehouse
  • VWRHS5300 · Usual forms of handling
  • VWRHS5400 · Goods eligible to be fiscally warehoused
  • VWRHS5800 · Forms
  1. VAT Supplies in Warehouse and Fiscal Warehousing
  2. Data Protection

VWRHS0500 | Data Protection

From HM Revenue & Customs · VAT Supplies in Warehouse and Fiscal Warehousing

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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