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HMRC internal manual

Trusts, Settlements and Estates Manual

TSEM1002 - Introduction to trusts: contents

General Data Protection Regulation

Any processing of personal data will be carried out under Article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice
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

Retention of personal data will be in line with the

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

  • within the HMRC Privacy Notice
  • published on the ICO website
  • available on Gov.UK