Exploring differences in interpretation of legislation, case law or guidance: Privacy notice

What is the research about?

This privacy notice sets out how your information will be used for the research Exploring differences of interpretation of tax law, commissioned by HM Revenue and Customs (HMRC). 

As part of the study, the National Centre for Social Research (NatCen), an independent social research organisation, will carry out interviews with businesses and tax agents who have been involved in a case with HMRC which we believe to be relevant to this research in the last 12 to 18 months.

What is the legal basis for processing my data? 

For the purpose of data protection legislation, HMRC are the data controllers and NatCen are the data processers. This means HMRC is responsible for deciding the purpose and legal basis for processing data from this study. For this study, the legal basis for processing data is ‘Public Task’.  

Who will have access to my personal data?

NatCen are carrying out this research on behalf of HMRC, who have provided NatCen with a list of businesses and agents who are eligible for the study. This includes businesses and agents who have been involved in a case which we believe to be relevant to our research in the last 12 to 18 months.

The research team at NatCen will have access to businesses/agents’ contact details (including a named contact at each organisation) as well as information such as: an indication of the frequency of the organisation’s interaction with HMRC on tax law interpretation issues and the relevant tax regime.  The NatCen research team will record the discussions on Teams. The recordings will be transcribed by the Teams transcription function. NatCen will have access to audio/video recordings and transcripts of the discussions.

How NatCen will use your information

Data will only be used for research purposes. The findings will be written up in a report in a way that protects your anonymity as far as possible. 

NatCen will not attribute any views to you or your business, but report the overall views of all participants. NatCen will not include any details that could identify you or your business in the report. The report may include quotes of what you have said, but all potentially identifying information will be removed. The findings of the research will be published externally on the GOV.UK website. 

You can withdraw from the study within two weeks of the interview taking place. If you wish to do so, please contact the NatCen research team on the study email address provided below. 

HMRC have also requested to see a small sample of anonymised transcripts for quality assurance purposes. Any information that may identify you would be removed from the transcript before it is shared with HMRC. You do not have to consent to your transcript being shared with HMRC. We will ask at the end of the interview whether you consent to sharing or not. 

Storing your information 

The data held by NatCen will be stored securely in the UK, in line with international best practice and NatCen’s ISO 27001, ISO 20252 and Cyber Essentials Plus certifications. Data will not be stored in overseas servers. All personal data will be securely deleted once the project has been completed. 

Requesting access to your personal data 

You can request access to your personal data and for it to be deleted or updated by NatCen, as well as an explanation of how it has been used, at any time before it has been deleted. Rights requests will be responded to within 30 days. Analysis produced from personal data is not personal data, and the process of removing identifiable information is not reversible. Individual rights requests apply to personal data only, and there may be some occasions where you will receive an explanation of why the request you've made cannot be complied with. If you would like to make a request about your data, please get in touch with the NatCen research team via the contact details provided below. 

Who to contact if you have a query or a complaint?

We would welcome the opportunity of discussing the research with you to address any concerns directly. Please do feel free to contact: 

The research team at NatCen via email to LegalIntResearch@natcen.ac.uk, by post to LI research team, National Centre for Social Research, 35 Northampton Square London EC1V OAX. 

If you prefer to speak to somebody at HMRC or you believe the study has not complied with your data protection rights, you can contact: HMRC’s research team at: customer.research@hmrc.gov.uk 

Under GDPR, you also have the right to lodge a complaint about how information has been used or managed with the Information Commissioner’s Office. You can do this by:

Post: Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow Cheshire SK9 5AF 
Phone: 0303 123 1113 
Website: https://ico.org.uk/concerns   

Who are NatCen? 

NatCen is an independent social research institute. We design, conduct, and analyse research studies in the fields of social and public policy. You can find out more about NatCen on www.natcen.ac.uk