Revenue and Customs: Artificial Intelligence
The question
To ask the Chancellor of the Exchequer, with reference to the Data (Use and Access) Act 2025, on what lawful basis are Automated Decision-Making in HMRC being made.
Answered by Dan Tomlinson
HMRC operates as set out in the Commissioners for Revenue and Customs Act 2005 and related legislation. HMRC uses automated decision-making where it has a lawful basis under its statutory functions. In relation to the UK GDPR, this is most commonly in relation to Article 1(e) where HMRC is carrying out a public task.
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