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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Income, assets etc belonging to others: Relevant data-holders

This type of relevant data-holder is a person who is in receipt of money, or value of, or belonging to, another person.

It does not matter in what capacity the person receives the money that belongs to another person.

See CH28720 for guidance on the relevant data that we can obtain from this data-holder.