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CH28480 | Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: Relevant data

From HM Revenue & Customs · Compliance Handbook

There are five categories of data holder in relation to salaries, commission etc, see CH28470. The relevant data depends on the category of data-holder.

Employer

The relevant data for an employer is information relating to all employment related payments made by the employer.

A Person who makes payments to, or in respect of, another person’s employees, with respect to their employment with that other person

The relevant data for a person who makes payments to, or in respect of, another person’s employees, with respect to their employment with that other person, is information relating to those employer related payments.

In these two situations, the relevant data includes information relating to apportioned expenses incurred partly in respect of employment related payments and partly in connection with other matters.

Approved payroll agent

The relevant data for an approved payroll agent is information and documents relating to the donations made under Part 12 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 03) (payroll giving).

A person who carries on a business where relevant payments are likely to be made

The relevant data for a person who carries on a business where relevant payments are likely to be made, is information relating to those relevant payments that are made in connection with a business or part of a business. However, relevant data excludes

  • payments from which income tax is deductible, and

  • payments made to any one person where the total of those payments, particulars of which would otherwise fall to be provided, does not exceed £500.

A body of persons who carry on any other kind of activity where relevant payments are likely to be made

The relevant data for a person who carries on any other kind of activity where relevant payments are likely to be made, is information relating to those relevant payments that are made in connection with that activity. However, relevant data excludes

  • payments from which income tax is deductible, and

  • payments made to any one person where the total of those payments, particulars of which would otherwise fall to be provided, does not exceed £500.

FA11/SCH23/PARA9

SI 2012/847/REG3