VATPOSS00500 - Data Protection - HMRC internal manual - GOV.UK
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VATPOSS00500 - Data Protection
HMRC will:
process personal data under article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Noticeprocess special category data under article 9 of the GDPR andschedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy documentretain 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 Noticecontracts and data sharing guidance published on the ICO websiteHMRC Information Disclosure Guide available on GOV.UK.