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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Rent and other payments arising from land: Relevant data-holders

This type of relevant data-holder is a person who

  • is a lessee (or successor in title of a lessee),
  • is an occupier of land,
  • has the use of land, or
  • as agent, manages land, or is in receipt of rent or other payments arising from land.

See CH28920 for guidance on the relevant data that we can obtain from this data-holder.