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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

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

The relevant data for a data-holder who is involved in environmental activities, see CH29260, is information and documents relating to

  • aggregates levy matters in which the person is, or has been involved
  • climate change levy matters in which the person is, or has been involved, and
  • landfill disposal.

FA11/SCH23/PARA25

SI 2012/847/REG23