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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.