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CH29310 | Data gathering: Relevant data-holders and relevant data: Settlements: Relevant data-holders

From HM Revenue & Customs · Compliance Handbook

This type of relevant data-holder is a person, or persons, who

  • makes a settlement

  • are the trustees of a settlement

  • is a beneficiary under a settlement, or

  • is any other person who is entitled to receive income under a settlement.

See CH29320 for guidance on the relevant data that we can obtain from this data-holder.

FA11/SCH23/PARA26