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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Investment plans etc: Relevant data-holders

This type of relevant data-holder is a person who is

  • a plan manager, or
  • an account provider in relation to a child trust fund.

See CH29120 for guidance on the relevant data that we can obtain from this data-holder.

FA11/SCH23/PARA22