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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Data gathering: Details of powers: Purpose and scope of power

The data gathering powers are used by HMRC to gather specific pieces of information about a group of people, for use in risk analysis. See CH28160 for more information.

The data gathering powers cannot be used for checking the tax position of the ‘relevant data-holder’, except where

  • data is requested about beneficial ownership of certain securities or payments, see CH28760, and
  • it is not known whether the person to whom the notice is sent is also the person who is the beneficial owner.

Apart from this, we use powers in Schedule 36 to FA 2008 to check the tax position of the relevant data-holder.

The data gathering powers allow us to issue a ‘data-holder notice’, see CH28250+, to a relevant data-holder, requiring them to provide relevant data.

Nothing in the purpose and scope restricts what the data can be used for. If we acquire information in connection with an HMRC function we may use it for any other function, subject to the usual rules.

FA11/SCH23/PARA2

CRCA05/S17 (1)