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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Dealing etc in securities: Relevant data-holders

This type of relevant data-holder is a person who

  • effects, or is a party to securities transactions wholly or partly on behalf of others (whether as agent or principal)
  • in the course of business, acts as registrar or administrator in respect of securities transactions (including a person who manages a clearing house for any terminal market in securities)
  • makes a payment derived from securities to anyone other than the registered or inscribed holder of the securities
  • makes a payment derived from bearer securities, or
  • is an accountable person.

See CH28970 for guidance on the relevant data that we can obtain from this data-holder.