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HMRC internal manual

Compliance Handbook

Data gathering: relevant data-holders and relevant data: merchant acquirers and similar bodies: relevant data-holders

This type of relevant data-holder is a person who has a contractual obligation to make payments to retailers in settlement of payment card transactions. These people are usually known as merchant acquirers and the run the Chip and Pin machines system, but similar bodies are included within this category, such as those who provide services for online transactions.

‘Payment card transactions’ include cases where a reference to an account number or other indicators associated with a payment card cause the payment to be accepted.

See CH28740 for guidance on the relevant data that we can obtain from this data-holder.

In normal circumstance, the notice for these types of return are issued centrally and annually by the Centre for National Information CNI. Data is reported on a monthly total basis so the annual return consists of twelve monthly figures