CH28110 - Data gathering powers: Details of powers: Overview
Data-gathering powers enable us to collect data about third parties from data-holders to use in our compliance activities.
The legislation identifies categories of data-holder and the type of data we can request from each data-holder.
We request the data by issuing a data-holder notice to the data-holder.
Data gathering powers are used in one of two ways.
- An individual officer can use the data gathering powers when enquiring into people who received payments from a single entity.
- Data Acquisition and Exchange acquire all bulk third party data from UK relevant data-holders under Schedule 23 powers on behalf on HMRC. For example, rental income paid by Letting Agents to Landlords of let properties.
We have powers to copy and retain documents in certain circumstances.
You cannot use the data-gathering powers to ask for information on the tax position of the data-holder. The powers in Schedule 36 FA 2008 (CH20000+) are available for that purpose.
FA11/SCH23