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Contents

Official guidance
Compliance Handbook

CH28450 · Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc

  • CH28460 · Overview
  • CH28470 · Relevant data-holders
  • CH28480 · Relevant data
  • CH28490 · Relevant data-holders - agencies
  • CH28500 · Relevant data agencies
  • CH28510 · Relevant data-holders - Overseas employer
  • CH28520 · Relevant data overseas employer
  1. Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: contents
  2. Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: Overview

CH28460 | Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: Overview

From HM Revenue & Customs · Compliance Handbook

The relevant data-holders in relation to payments of salaries, fees and commission etc, are employers and other people who make these types of payments.

The relevant data for data-holders who pay salaries, fees, commission etc is information relating to all employment related payments that were made.

The relevant data is different where agencies are involved or where the person is employed by an overseas employer.

FA11/SCH23/PARA9

SI 2012/847/REG 3

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