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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

The relevant data for a data-holder who makes grants or subsidies out of public funds, see CH28810, is

  • the name and address of the person to whom the payment has been made, or on whose behalf the payment has been received
  • the amount of the payment, and
  • the address of any property in respect of which the payment has been made.

FA11/SCH23/PARA16

SI 2012/847/REG14