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HMRC internal manual

Compliance Handbook

Data gathering: Detail of power: Relationship with other powers

The data-gathering powers covered in this section differ from the information and inspection powers covered in CH20000 because these data-gathering powers are for the purpose of collecting data for risk assessment and also for specific tax checks.

The data-gathering powers are not to 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. However, see CH28150 for an exception to this rule.

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.