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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Interest etc: Overview

This type of relevant data-holder is a person by or through whom interest is paid or credited.

The relevant data for this data-holder is information and documents relating to accounts or sums on which relevant interest is payable. This chapter specifies the relevant data for different types of interest payments.

The description of relevant data uses the ‘information and documents relating to’ approach. This includes such things as the amounts of payments, amount of tax deducted and name and address of each payee.

There is also guidance on payments that are not relevant data regarding interest.