CH206360 | How to do a compliance check: data-gathering powers: who can use data-gathering powers

HMRC has legal powers to acquire data to support compliance activity under Schedule 23 Finance Act 2011. These powers allow us to serve legal notices obliging data holders to provide information.

Data Acquisition and Exchange (DAE) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) is HMRC’s central office of responsibility for issuing data-holder notices to obtain bulk third party information using the departments powers under Schedule 23 Finance Act 2011.

Anyone who requires data for their work in relation to potential compliance checks should search the relevant systems (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to ascertain if the data needed has already been gathered.

For further guidance on Schedule 23 powers and any other third party data queries please email DAE (This content has been withheld because of exemptions in the Freedom of Information Act 2000).