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FeaturesMaking Tax DigitalUpdated March 8, 2026

HIPAA Compliance Controls

HIPAA Compliance Controls

This platform implements a set of security controls aligned to the HIPAA framework. This page summarises the controls that have been formally addressed as part of the product's compliance posture.


HIPAA-06: Encryption Key Management

Status: Implemented — v1.0.328

The platform stores sensitive PII indefinitely, including HMRC OAuth tokens and National Insurance Numbers. Periodic rotation of the application encryption key is required.

Controls in Place

ControlImplementation
Key rotation toolingsrc/scripts/rotate-encryption-key.ts — transactional CLI
Rotation enforcementInngest cron alerts operators after 90 days without rotation
Rotation procedureDocumented in this platform's docs and docs/KEY-ROTATION.md
Audit trailConfig table tracks last_rotation_date; operators must log rotations

For full rotation instructions, see Encryption Key Rotation.


Encrypted Data in Scope

The following categories of data are encrypted at rest and are subject to key rotation:

  • Bank account PII (account numbers, sort codes)
  • HMRC OAuth tokens (access and refresh tokens)
  • Organisation database connection strings

Additional HIPAA controls will be documented here as they are implemented.