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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Dealing in other property: Relevant data

The relevant data for a data-holder who deals in tangible moveable property, see CH29010, is particulars of any transaction effected through

  • a clearing house, or
  • the data-holder, which involves

    • the disposal of an asset, which is tangible moveable property, and
    • the disposal value is more than £6,000 in the hands of the recipient.


SI 2012/847/REG18