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HMRC internal manual

Compliance Handbook

How to do a compliance check: data-gathering powers: who can use data-gathering powers

Anyone who requires data for their work in relation to potential compliance checks can use the data-gathering powers.

However, before issuing a data-holder notice you must search the TPI Mart and Connect to ascertain if the data you require for your compliance work has already been gathered.

You should only issue a notice after confirming with Centre for National Information (CNI) they do not issue notices for the information you require, or alternative information, that will help you.

There is nothing in the provision to prevent us using the data we have already gathered under these powers for further enquiries and functions.

If the data you require is of a large scale, you must contact CNI to undertake this work for you as they have the means of collecting and analysing large data. See RISOG24120 for more information.