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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Data gathering: Details of power: Data-holder notice: Specify relevant data in a data-holder notice

A data-holder notice must specify the relevant data that the data-holder is required to provide.

We cannot require a data-holder to provide relevant data unless we have reason to believe that the data could have a bearing on chargeable, or other periods, ending on or after the ‘applicable day’.

The ‘applicable day’ is the first day of the period of four years that ends with the day on which the notice is given.

For example

We issue a data-holder notice to Auckland Limited on 25 May 2012 to provide relevant data. We may only request relevant data if it could have a bearing on chargeable or other periods, which end on or after 26 May 2008.

See CH206420 for operational guidance on a data-holder notice.

FA11/SCH23/PARA3