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HMRC internal manual

Compliance Handbook

Data gathering: Details of power: What is relevant data

The data-gathering powers allow us to require a relevant data-holder to provide ‘relevant data’. We request the relevant data using a data-holder notice, see CH28250.

Relevant data means data associated in the regulations with each type of data-holder. The types of data-holders and the relevant data that may be required from them are covered in CH28400.

The data that a relevant data-holder may be required to provide

  • may be general data, or data relating to particular persons or matters, and
  • may include personal data (such as names and addresses of individuals).