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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

The relevant data for a data-holder who receives rent or other payments arising from land, see CH28910, is information relating to

  • the terms applying to the lease, occupation or use of the land
  • any consideration given for the grant or assignment of the tenancy, and
  • any person on whose behalf the land is managed, or the payments received, including particulars of payments arising from the land.


SI 2012/847/REG16