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Data-gathering powers: consultation

printer Mail

HMRC have invited comments by 30 September on draft regulations to be made in the exercise of data-gathering powers contained in Sch 23 to the current Finance Bill.

Sch 23 permits an HMRC officer to require, by notice in writing, a relevant data-holder to provide ‘relevant data’. The regulations will set out what is ‘relevant data’ in relation to a particular type of data-holder.

A commentary on the draft regulations is provided on the HMRC website.