IPGN1000 - 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 currently under review. Some content may be withdrawn or revised during this process. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. In the meantime, you should check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

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%7Cmaria.millard%40hmrc.gov.uk%7Cf3dc1436d3e3406a328908d94d041171%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637625502142880562%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=6TQFD6emJHZcS1iWr6Y87L%2FTZZ8qBwcSYDqs5LZF1Mo%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%7Cmaria.millard%40hmrc.gov.uk%7Cf3dc1436d3e3406a328908d94d041171%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637625502142890550%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=9%2FEGy8%2Ba9GxNs%2FZ7gKJZ3qsDPuuDnlJgQ%2B9jMNyfaXc%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%7Cmaria.millard%40hmrc.gov.uk%7C9bee3224a9a243f1158808d94d026834%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637625494988668638%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=1yGE8tV3vgYyc78TXOGflduUup68ho6N4khV%2Fk2hC7k%3D&reserved=0)

Any sharing of personal data outside of HMRC will follow the:• Data Sharing guidance (link is external) (https://www.gov.uk/government/publications/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you#data-sharing) within the HMRC Privacy Notice• Contracts and data sharing guidance (link is external) (https://ico.org.uk/for-organisations/accountability-framework/contracts-and-data-sharing/)published on the ICO website• HMRC Information Disclosure Guide (link is external) (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide) available on Gov.UK