Policy paper

Better use of new and improved third-party data

This measure is about improving the quality of data collected under HMRC’s bulk data gathering powers for tax administration.

• From: HM Revenue & Customs
• Published: 21 July 2025

Documents

Better use of new and improved third-party data to make it easier to pay tax right first time

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Draft legislation

PDF, 274 KB, 8 pages

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Draft legislation (accessible version)

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Explanatory note

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Details

This measure represents the first phase of the government’s reforms to HMRC’s bulk data gathering powers and safeguards. It focuses on improving how financial account information and card sales data, already collected under schedule 23 of Finance Act 2011, are reported to HMRC. The proposed improvements are designed to make sure that HMRC receives the right data, of the right quality, at the right time to deliver for taxpayers.

Published 21 July 2025