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Contents

Official guidance
Compliance Handbook

CH28744 · Data gathering: relevant data-holders and relevant data: business intermediaries

  • CH28745 · Relevant data-holders
  • CH28746 · Relevant data
  1. Data gathering: relevant data-holders and relevant data: business intermediaries: contents
  2. Data gathering: relevant data-holders and relevant data: business intermediaries: relevant data

CH28746 | Data gathering: relevant data-holders and relevant data: business intermediaries: relevant data

From HM Revenue & Customs · Compliance Handbook

The relevant data for a data-holder who provides services to enable or facilitate transactions between suppliers and their customers, see CH28745 is:

Content shown with reduced fidelity

in relation to suppliers– information relating to transactions that the data-holder enabled or facilitated; and information that the Commissioners consider is likely to assist them to quantify or otherwise determine the quantity or value of transactions of suppliers, whether or not the data-holder processed the payment for those transactions; Identifying information relating to: suppliers for whom the data-holder enables or facilitates transactions, an account or system into which payments are credited to, or on behalf of, suppliers by the data-holder.

FA11/SCH23/PARA13C

SI 2012/847/REG 11C

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