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HMRC internal manual

Compliance Handbook

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

When we treat a person as a data-holder because the person working for them (“the worker”) is employed by an overseas employer, see CH28510, the only relevant data we can request from this data-holder is the name and place of residence of the worker.


SI 2012/847/REG4