Power to obtain data

A6.327 Notices

An HMRC officer may issue a written notice (a 'data-holder notice') requiring a 'data-holder' to provide 'relevant data'. The data that may be required is specified in regulations1. For definitions of these terms see A6.330–A6.337. The data requested may be either general in nature or may relate to particular persons or matters, and may include personal data such as names and addresses of individuals2.

The power may be used not only for the purposes of risk assessment, but also for obtaining third party data in connection with specific tax checks3. It may not be used, however, to collect data for the purposes of checking the relevant data-holder's own tax position4, when a first-party information notice should be issued5.

The data required may be in connection with any UK tax

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