SPM000010 - Data protection
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