CH28470 - Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: Relevant data-holders
The relevant data-holders in relation to salaries, fees commission etc are
- an employer
- a person who makes payments to, or in respect of, another person’s employees, with respect to their employment with that other person
- an approved payroll agent
- a person who carries on a business where ‘relevant payments’ are likely to be made in connection with that business, and
- a body of persons who carry on any other kind of activity where ‘relevant payments’ are likely to be made.
‘Relevant payments’ for this type of data-holder are
- payments for, or in connection with, services provided by persons who are not employed in the business, or
- periodical or lump sum payments in respect of any copyright, public lending right, right in a registered design or design right.
Payments are considered to be made in connection with a business if they are made
- in the course of carrying on the business, or a part of it, or
- in connection with the formation, acquisition, development or disposal of the business or part of it.
Payments include
- the provision of benefits, and
- giving any other valuable consideration.
See CH28480 for guidance on the relevant data that we can obtain from this data-holder.
There are different rules for
FA11/SCH23/PARA9