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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: Relevant data agencies

Where an agency is the data-holder, see CH28490, we can request the same information and documents that we can request from an employer, see CH28480.

FA11/SCH23/PARA10

SI 2012/847/REG3