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HMRC internal manual

COTAX Manual

Background: Allocation of COTAX and CT Online user roles: system security legislation

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Legislation Explanation
Data Protection Act 1998 The Data Protection Act 1998 covers personal information held in all forms ranging from data within IT systems to information in paper files. The Act also requires the fair and lawful processing of personal data.

The Act incorporates data protection principles that govern the way we in the Department maintain our records.

Further details can be found on the Security and Information Directorate intranet site.    
  Computer Misuse Act 1990 The Computer Misuse Act 1990 makes it a criminal offence to exceed, or attempt to exceed, your authorised use of a computer and the data contained in it.