General Data Protection Regulation (GDPR) provision used to reduce tax liability (Spotlight 65)
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Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 3
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-17
- Category
- Privacy & data protection
- Licence
- Open Government Licence v3.0
Description
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both. Consult the original guidance for current legal and operational details.
Contents
- How the GDPR provision is claimed to work
- HMRC's compliance response for businesses
- What this means for those promoting these claims
- What to do if you've made this type of claim, or something similar
- Report a scheme
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘General Data Protection Regulation (GDPR) provision used to reduce tax liability (Spotlight 65)’ (updated 18 October 2024), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.017/09/2026