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11 March 2008
Is your data secure? TOM ROWBOTHAM and TONY MONGER consider issues arising from HMRC's requests for data in electronic format.
KEY POINTS:
- The legal power of HMRC to obtain electronic data
- The potential conflict with the Data Protection Act 1998
- Should all electronic data be supplied?
- HMRC's duty regarding electronic data supplied to them
- The problem of providing some but not all information
The very words 'electronic data' and 'compact discs' will bring to the mind of many a reader the recent extensive press coverage relating to discs lost or mislaid.
But the complexities of the legislation relating to electronic data are such that it is all too easy to fall foul of them.
Many a reader might be surprised to learn that care is needed to comply with the Data Protection Act in the course of providing electronic data to your own tax officer in the course of an enquiry.
HMRC's right...
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