Actual first party resource: https://ico.org.uk/for-organisations/guide-to-pecr/guidance-...
ICO is literally the agency that issues fines for GDPR violations in the UK. They have a lot of explicit guidance about what's OK and what's not.
More detailed guidance on the "strictly necessary" exemption: https://ico.org.uk/for-organisations/guide-to-pecr/guidance-...