beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Handbook

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

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

‘Interest’ includes

  • a dividend in respect of a share in a building society
  • an amount to which a person holding a deeply discounted security is entitled on the redemption of that security
  • a foreign dividend, and
  • an alternative finance return.

See CH28630, CH28640, CH28650 and CH28660 for guidance on the relevant data that we can obtain from this data-holder. For guidance on what is not relevant data for this data-holder see CH28670.


SI 2012/847/REG5