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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Data gathering: Relevant data-holders and relevant data: Overview

There are 16 types of relevant data-holders that we can require to provide relevant data. 

The term relevant data-holders include a person who was a data-holder but who ceased to be a data-holder less than four years from the date of the data-holder notice.

For example, a person who used to be a solicitor but who retired last year would still be a data-holder as a solicitor.

The Data-Gathering Powers (Relevant Data) Regulations 2012 (SI 2012/847) specify the relevant data for each class of data-holder.

This chapter outlines who are relevant data-holders and what is relevant data for each data-holder.

FA11/SCH23/Part2

SI 2012/847