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HMRC internal manual

Compliance Handbook

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

This type of relevant data-holder is a person who is involved, in any capacity, in any of the following activities

  • subjecting aggregate to exploitation in the UK or connected activities,
  • making or receiving supplies of taxable commodities or connected activities, or
  • landfill disposal.

See CH29270 for guidance on the relevant data that we can obtain from this data-holder.