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HMRC internal manual

COTAX Manual

Index Of Legislation: Data Protection Act 1998

The Data Protection Act 1998 entitles individuals to request access to certain information held on computer records on payment of a fee. The Act

  • Extends only to personal data concerning a living individual
  • Does not extend to partnerships, associations and companies

Under the Act you can be held personally liable to prosecution if you

  • Knowingly or recklessly use, obtain, disclose or transfer personal data, otherwise than for the purposes which we have registered

Or

  • Disclose personal data without authority