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A6.325 Data gathering powers—overview

HMRC's bulk information powers enable them to gather specific information from third parties about a group of taxpayers, generally for risk assessment purposes. Prior to 1 April 2012 the legislation relating to these powers was spread throughout the Taxes Management Act 1970¹ and various other taxes Acts.

A review undertaken as part of the HMRC project of Modernising Powers, Deterrents and Safeguards looked at bringing these bulk information powers in line with the compliance checking framework which had been introduced on 1 April 2009² and which includes new information and inspection powers that HMRC can use in carrying out a check of a taxpayer's tax position.

This review gave rise to new legislation under which HMRC now have harmonised powers to collect data from certain third parties for use in their compliance activities³. A single power applies to a range of 'data holders' and may be used to collect data in connection with any of the taxes administered by HMRC (including