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HMRC internal manual

Compliance Handbook

Data gathering: Overview

We have data-gathering powers that enable us to collect data from certain third parties for us to use in our compliance activities. These third parties are called ‘relevant data-holders’ and the data-gathering powers stipulate the type of relevant data that we may ask for.

The data-gathering powers covered in this chapter differ from the information and inspection powers covered in CH20000+ because these data-gathering powers gather specific pieces of information about a group of people for use in risk analysis.

The data-gathering powers cannot be used for checking the tax position of the data-holder, because the powers in Schedule 36 FA 2008 (CH20000+) are available for that purpose.

Can I gather information from data-holders outside the UK?

If the data-holder is outside the UK and schedule 23 is not appropriate, it might be possible to use exchange of information provisions in one of the many international treaties to which the UK is a party.

It is possible to make a request under exchange of information provisions where you can identify a group of taxpayers whose individual identities are unknown providing you can demonstrate that the information is likely to be of relevance for UK tax purposes.

Please see the guidance on ‘relevance’ in the International Exchange of Information Manual (IEIM) at IEIM101350. See IEIM111030 for details of how to make a request.

An exchange of information request can only be made by a competent authority, see IEIM101400.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

FA11/SCH23
SI2012/847