½Û×ÓÊÓƵ

Data protection for employers ― overview

Produced by Tolley in association with
Employment Tax
Guidance

Data protection for employers ― overview

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Invariably the management of workers and employees necessitates the creation of personnel records and a degree of monitoring of the workforce. On 25 May 2018, the EU General Data Protection Regulation (GDPR) came into force. This is supplemented by the UK Data Protection Act 2018 (DPA 2018).

The Information Commissioner is responsible for enforcement of the GDPR. The Commissioner also has a duty to publish codes to promote good practice. These do not have the force of law but may be referred to in enforcement proceedings and reflect the Commissioner’s views. Employers are therefore strongly advised to familiarise themselves with the codes. The Information Commissioner has not yet published a GDPR-specific Code on employment and protection. However, the Code issued under the DPA 1998 (legislation prior to the introduction of GDPR) still provides helpful guidance. See the Employment Practices Code and the Employment Practices Code Supplementary Guidance, both of which can be downloaded from the Information Commissioner’s Office website. The Information Commissioner has also produced a useful general

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Hannah Freeman
Hannah Freeman

Barrister at Old Square Chambers , OMB, Employment Tax


Hannah is an experienced employment law specialist advising on all forms of discrimination, maternity and paternity rights, unfair dismissal, contractual disputes, part-time working and TUPE. Hannah acts for claimants and respondents in both the public and private sectors, including the NHS, the police, local authorities, educational institutions, financial services and the hospitality industry, as well as providing training and support to in-house legal and HR teams.

Powered by
  • 19 Apr 2023 08:20

Popular Articles

Allowable deductions for employee-related expenses

Allowable deductions for employee-related expensesThis guidance note covers the tax treatment of some common types of trading expenditure relating to employees. Some of these are disallowable under general principles, for example the wholly and exclusively test or capital versus revenue expenditure.

14 Sep 2022 09:49 | Produced by Tolley Read more Read more

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

Ministers of religion

Ministers of religionMost ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are subject to Class 1 National Insurance.For the purposes of the tax system, a minister does not have to belong

14 Jul 2020 12:14 | Produced by Tolley Read more Read more