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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

The relevant data for a data-holder who receives income, assets etc belonging to others, see CH28710, is

  • information relating to the money or value received, and
  • the name and address of the beneficial owner of the money or value.


SI 2012/847/REG11