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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

Data gathering: Relevant data-holders and relevant data: Insurance activities: Relevant data-holders

This type of relevant data-holder is a person who

  • is involved, in any capacity, in an insurance business
  • makes arrangements for persons to enter into contracts of insurance, or
  • is concerned in a business that is not an insurance business and who has been involved in the entering into of a contract of insurance that provides cover for any matter associated with the business.

See CH29220 for guidance on the relevant data that we can obtain from this data-holder.