ERSM01000 - Data Protection

HMRC will:

• process personal data under article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice (link is external){.ext}
• process special category data under article 9 of the GDPR and schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document (link is external){.ext}
• retain personal data in line with the HMRC Records Management and Retention and Disposal Policy (link is external){.ext}

Any sharing of personal data outside of HMRC will follow the:

• data sharing (link is external){.ext} guidance within the HMRC Privacy Notice
• contracts and data sharing (link is external){.ext} guidance published on the ICO website
• HMRC Information Disclosure Guide (link is external){.ext} available on GOV.UK