Policy paper

Tackling the hidden economy: extension of new data-gathering powers

This applies to business intermediaries, and electronic payment providers who operate digital wallets.

Documents

Draft clause 79

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Draft explanatory notes clause 79

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Draft clause 80

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory notes clause 80

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation gives HMRC the powers it needs to tackle the digital hidden economy. They provide a new power to gather data from business intermediaries who facilitate transactions, particularly online, and electronic payment providers who operate digital wallets.

Published 9 December 2015