Revenue and Customs: Artificial Intelligence
(asked on 1st July 2026) - View Source
Question to the HM Treasury:
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.
This question was answered on 10th July 2026
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.