SGSELSG-0000 - GDPR
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.

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%7Camanda.thompson%40hmrc.gov.uk%7C287e0ddcecbb42e03c0608d8b194baef%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637454599634552561%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=yIGM7Xbc8xPGNT19%2FsjYmvcTREGmNeZofWlpvhcfWOE%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%7Camanda.thompson%40hmrc.gov.uk%7C4b24075402e34d9145c008d8983cfc6f%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637426734978771035%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=VZ0xNI7CwWc7LrqkJS5jZD1N8yCeDaDX7rEe0DZDdVA%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%7Camanda.thompson%40hmrc.gov.uk%7C4b24075402e34d9145c008d8983cfc6f%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637426734978771035%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=WHOHu2u4W1yp0fyx1Wl15rSHW5AyKBs9Ftzlmz1ilYU%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%7Camanda.thompson%40hmrc.gov.uk%7C4b24075402e34d9145c008d8983cfc6f%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637426734978780993%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=LDR7FwQQbmyVsMRPYCygDdRdZsKfRnGbsUky0dAWxE8%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%7Camanda.thompson%40hmrc.gov.uk%7C4b24075402e34d9145c008d8983cfc6f%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637426734978780993%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=Oz9X1R9r6CjGH%2F6HjsbYXjua%2FlWGJle%2BLmUEDGEhC18%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%7Camanda.thompson%40hmrc.gov.uk%7C4b24075402e34d9145c008d8983cfc6f%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637426734978790947%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=gBYdYX5wExwedRXHTiaV6%2Bxk85kh4Hp8XAhVIT1r6Pg%3D&reserved=0) available on Gov.UK