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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Settlements: Relevant data-holders

This type of relevant data-holder is a person, or persons, who

  • makes a settlement
  • are the trustees of a settlement
  • is a beneficiary under a settlement, or
  • is any other person who is entitled to receive income under a settlement.

See CH29320 for guidance on the relevant data that we can obtain from this data-holder.