Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

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.