CAPI01000 - Introduction: contents

This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Note: This manual is currently under review. Some content may be withdrawn or revised during this process. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

 
Any processing of personal data will be carried out under Article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice
 
Any processing of special category data will be carried out under the Article 9 of the GDPR and Schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document  
 
Retention of personal data will be 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 (link is external) within the HMRC Privacy Notice
• Contracts and data sharing guidance (link is externapublished on the ICO website
• HMRC Information Disclosure Guide (link is external) available on Gov.UK

  1. CAPI01050
    Scope of guidance
  2. CAPI01100
    Background
  3. CAPI01150
    The law
  4. CAPI01200
    Objectives
  5. CAPI01250
    Revenue risks