CH28155 | Data gathering powers: Details of power: Communications Data

Background

In early 2023, guidance from the Home Office classified “subscriber data”, i.e. the mandatory fields when subscribing for an online service, as possible communications data (CD) under the Investigatory Powers Act 2016 (IPA). Third Party Information Notices and Financial Institution Notices under Schedule 36 FA08 were therefore restricted to not requesting this data.

It also meant that a recipient of a Sch23 data-holder notice was not compelled to send a return to HMRC if it included data from an online service.

To enable HMRC to continue to collect CD, a new clause was introduced in F(No 2)A 2023 to exempt HMRC’s civil tax functions from the restriction in the IPA. This means that if HMRC receive a challenge by Financial Institutions that the data is CD, as long as we can confirm we are undertaking a civil enquiry then third parties have an obligation to provide what has been requested under Sch36/Sch23.

Can we now request CD?

Yes, there is no change to the usual process of requesting data via Sch23 or Sch36 notices, and no change to the relevant authorisation levels of those notices.

Further Information

If you require further information, please approach your Authorised Officer.