IMPS01000 - Introduction: contents
Source: gov.uk (2025-12-09)


GDPR statement

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%7Cmeryl.good%40hmrc.gov.uk%7C65061273d488485c839108d95d8a114e%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643669832979595%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=7%2FnpOBdNAkGPU%2B3uATY9H4iXVy5RZe4TdARTCMUkPY0%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%7Cmeryl.good%40hmrc.gov.uk%7C65061273d488485c839108d95d8a114e%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643669832989592%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=EghQ0TrYMULj9rTiJ4YONr9He7yvEmw8FeY26zf3Guc%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%7Cmeryl.good%40hmrc.gov.uk%7C65061273d488485c839108d95d8a114e%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643669832989592%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=1IaYzWHn%2Bwbw61bP8EXnx5V3qImK5Xx5F%2FwlyHNVnko%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%7Cmeryl.good%40hmrc.gov.uk%7C65061273d488485c839108d95d8a114e%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643669832999583%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=GaCgqITIy9hVi0YWg%2Be%2FL1p0As4I7EgzaPkl%2FbBqeuY%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%7Cmeryl.good%40hmrc.gov.uk%7C65061273d488485c839108d95d8a114e%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643669832999583%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=QveeYZyBa3lZOb156GZtxso%2FxkBhY%2BmMM7mC%2BRtvvJg%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%7Cmeryl.good%40hmrc.gov.uk%7C65061273d488485c839108d95d8a114e%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637643669833009579%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=p3PafW9Ja6%2Fhya65QyfV%2Frj84dExmkxtVMMQvS21IK4%3D&reserved=0) available on Gov.UK