Written Question·Treasury·UIN 14758

Revenue and Customs: Artificial Intelligence

Tabled: 1 July 2026
Answered: 10 July 2026

Question

John McDonnell

LabourHayes and Harlington

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.

Answer

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 rel...

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