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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.3 HMRC powers /Relevant data and data-holders / A6.330 Relevant data and data-holders―overview
Commentary

A6.330 Relevant data and data-holders―overview

Administration and compliance

A6.330 Relevant data and data-holders―overview

The categories of data-holder to whom the new rules apply are detailed in primary legislation. The nature of the data to be supplied by each category of data-holder is specified in regulations1.

Many data-holders, including financial institutions, made returns and supplied data under previous

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