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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Data gathering: Relevant data-holders and relevant data: Settlements: Relevant data

The relevant data for a data-holder who is involved with settlements, see CH29310, is information and documents relating to the settlement in question and to income or gains arising from the settlement.

FA11/SCH23/PARA26

SI 2012/847/REG24