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