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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 / A6.337 Other data-holders

The following are also relevant data-holders:

  1. Ìý

    •ÌýÌýÌýÌý any person who, in any capacity, receives money or value of, or belonging to, another person1.

  2. Ìý

    The relevant data is information relating to the money or value received, together with the name and address of the beneficial owner of that money or value2

  3. Ìý

    •ÌýÌýÌýÌý a person registered as a managing agent at Lloyd's in relation to a syndicate of underwriting members3

  4. Ìý

    The relevant data is information and documents relating to the syndicate and its activities4

  5. Ìý

    •ÌýÌýÌýÌý an investment plan manager (under ITTOIA 2005, s 696)5

  6. Ìý

    The relevant data is information and documents

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