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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Data gathering: How to use this guidance

After the general introduction pages, this guidance is divided into

  • details of the data-gathering powers
  • guidance on the data-holder notice,
  • who are ‘relevant data-holders’, and the ‘relevant data’ for each data-holder
  • the ability to appeal against data-holder notices, and
  • penalties for failing to comply with a data-holder notice.

Each chapter starts at the most general level of information in the overview and drills down to give more detailed guidance.

You can find the meaning of many of the terms used in this chapter in the Glossary, at CH29950.

For operational guidance see CH200000+.