EXPP1000 - Introduction: contents
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please 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 (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fdata-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you%2Fdata-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you&data=04%7C01%7Ctrevor.mickleburgh%40hmrc.gov.uk%7C62666c15df22416ced6808d95d818b60%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643633227419602%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=1Pn6NpkKV8BKR69m4sAH8RcL%2B%2BU8moFDN55P5JgW7v4%3D&reserved=0)

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 (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fhmrc-appropriate-policy-document%2Fhmrc-appropriate-policy-document&data=04%7C01%7Ctrevor.mickleburgh%40hmrc.gov.uk%7C62666c15df22416ced6808d95d818b60%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643633227419602%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=pH%2BDSMOu1%2FAFCddMo1ICW7dbKZPQf2jkuP9BJcP4UMI%3D&reserved=0) Retention of personal data will be in line with the HMRC Records Management and Retention and Disposal Policy (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fhmrc-records-management-and-retention-and-disposal-policy%2Frecords-management-and-retention-and-disposal-policy&data=04%7C01%7Ctrevor.mickleburgh%40hmrc.gov.uk%7C62666c15df22416ced6808d95d818b60%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643633227429547%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=MQE96W%2FAaxcPAk9%2Btqmg3lg%2B6JDDZ9f%2BuisP8mvM8Yg%3D&reserved=0)Any sharing of personal data outside of HMRC will follow the:
- Data Sharing guidance (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fdata-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you%2Fdata-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you%23data-sharing&data=04%7C01%7Ctrevor.mickleburgh%40hmrc.gov.uk%7C62666c15df22416ced6808d95d818b60%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643633227429547%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=oAjhip820go8TS7iA%2FLukJ5fSawsSG2bDT2NdUQFBfo%3D&reserved=0) within the HMRC Privacy Notice
- Contracts and data sharing guidance (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fico.org.uk%2Ffor-organisations%2Faccountability-framework%2Fcontracts-and-data-sharing%2F&data=04%7C01%7Ctrevor.mickleburgh%40hmrc.gov.uk%7C62666c15df22416ced6808d95d818b60%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643633227439509%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=B9FELh5LdzSd519UifUAgWqji%2FfUK%2F%2BfiXKbwVlG8TE%3D&reserved=0) published on the ICO website
HMRC Information Disclosure Guide (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fhmrc-internal-manuals%2Finformation-disclosure-guide&data=04%7C01%7Ctrevor.mickleburgh%40hmrc.gov.uk%7C62666c15df22416ced6808d95d818b60%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643633227439509%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=0LibAAQZQihQZTxMNYRS2ISBxB0cf4%2FAgUwzVvM0oKY%3D&reserved=0) available on Gov.UK