CH206300 - How to do a compliance check: data-gathering powers: contents

This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

  1. CH206320
    Introduction
  2. CH206340
    Overlap with other powers
  3. CH206360
    Who can use data-gathering powers
  4. CH206380
    Relevant data-holder
  5. CH206400
    Before issuing a notice
  6. CH206410
    Discussions with the data-holder
  7. CH206420
    Data-holder notice
  8. CH206440
    Seeking authorisation
  9. CH206460
    Appeals
  10. CH206470
    Allowing further time to comply with the notice
  11. CH206480
    Penalties
  12. CH206490
    Storage of data