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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.

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

FA11/SCH23

SI2012/847