Part 1 Power to Obtain Data
Finance Act 2011 (2011 c 11) | Legislation

SCHEDULE 23 Data-gathering Powers

Section 86(1)

Part 1 Power to Obtain Data

Power to give notice

1

(1)     An officer of Revenue and Customs may by notice in writing require a relevant data-holder to provide relevant data.

(2)     Part 2 of this Schedule sets out who is a relevant data-holder.

(3)     In relation to a relevant data-holder, “relevant data†means data of a kind specified for that type of data-holder in regulations made by the Treasury.

(4)     The data that a relevant data-holder may be required to provide—

(a)     may be general data or data relating to particular persons or matters, and

(b)     may include personal data (such as names and addresses of individuals).

(5)     A notice under this paragraph is referred to as a data-holder notice.

Purpose of power

2

(1)     The power in paragraph 1(1) is exercisable to assist with the efficient and effective discharge of HMRC's tax functions—

(a)     whether a particular function or more generally, and

(b)     whether involving a particular taxpayer or taxpayers generally.

(2)     It is additional to and is not limited by other powers that HMRC may have to obtain data (for example, in Schedule

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