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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Grants and subsidies out of public funds: Relevant data-holders

This type of relevant data-holder is any person who makes a payment out of public funds by way of grant or subsidy.

See CH28820 for guidance on the relevant data that we can obtain from this data-holder.

FA11/SCH23/PARA16