CH28180 | Data gathering: Details of power: What is relevant data
From HM Revenue & Customs · Compliance Handbook
The data-gathering powers allow us to require a relevant data-holder to provide ‘relevant data’. We request the relevant data using a data-holder notice, see CH28250.
Relevant data means data specified in the regulations for each type of data-holder. The types of data-holders and the relevant data that may be required from them are covered in CH28400.
The data that a relevant data-holder may be required to provide
may be general data, or data relating to particular persons or matters, and
may include personal data (such as names and addresses of individuals).
FA11/SCH23/PARA1