Skip to content
Solved

CH29260 | Data gathering: Relevant data-holders and relevant data: Environmental activities: Relevant data-holders

From HM Revenue & Customs · Compliance Handbook

This type of relevant data-holder is a person who is involved, in any capacity, in any of the following activities

  • subjecting aggregate to exploitation in the UK or connected activities,

  • making or receiving supplies of taxable commodities or connected activities, or

  • disposal of material (as defined for the purposes of Part 3 of FA 1996).

See CH29270 for guidance on the relevant data that we can obtain from this data-holder.

FA11/SCH23/PARA25