Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

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

The relevant data for a data-holder who deals with investment plans, see CH29110, is information and documents relating to

  • the plan, including investments which are, or have been, held under the plan, and
  • the child trust fund, including investments which are or have been held under the fund.

FA11/SCH23/PARA22

SI 2012/847/REG20