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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: Overview

The relevant data-holders in relation to payments of salaries, fees and commission etc, are employers and other people who make these types of payments.

The relevant data for data-holders who pay salaries, fees, commission etc is information relating to all employment related payments that were made.

The relevant data is different where agencies are involved or where the person is employed by an overseas employer.


SI 2012/847/REG 3