CH206340 - How to do a compliance check: data-gathering powers: overlap with other powers
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The data-gathering powers CH28140 are different from the information and inspection powers, see CH20100.
You should use the data-gathering powers to collect data for risk assessment.
For the purpose of checking the tax position of data-holders and for specific tax checks you must use Schedule 36 FA 2008 information powers.
Data-gathering powers only allow you to send the notice to the relevant data-holder, see CH28410. If the person is not a relevant data-holder then you must consider the use of Schedule 36 FA 2008 information powers.