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HMRC internal manual

Compliance Handbook

Data gathering: Details of power: Data-holder notice: Overview

We can issue a data-holder notice to a data-holder and require them to provide the relevant data that is specified in the notice. There is a limit to how far back we can request data, and we can only require the data-holder to provide documents that are in the data-holder’s possession or power.

We may ask the tribunal for approval to issue a data-holder notice. The tribunal may only approve our data-holder notice if certain conditions are met, see CH28280. If the tribunal approves issuing the data-holder notice, it means that the data-holder cannot appeal against the data-holder notice.

The data-holder notice may specify the ‘means and form’ in which the data-holder must provide the relevant data, providing that the means and form are reasonable. What is considered reasonable depends on the ability and circumstances of the data-holder.

We may allow a data-holder extra time to comply with a data-holder notice, and if they comply with the data-holder notice within the extended time period then we will not charge penalties.