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HMRC internal manual

Compliance Handbook

How to do a compliance check: data-gathering powers: relevant data-holder and relevant data

A relevant data-holder is a person who holds, or previously held, one or more of the 16 types of relevant data, see CH28410. You can only issue the data-holder notice to these recognised data-holders.

The relevant data specifies the data which the data-holder must supply. See CH28400 for information on relevant data for each data-holder.