CH28610 - Data gathering: Relevant data-holders and relevant data: Interest etc: Overview
This type of relevant data-holder is a person by or through whom interest is paid or credited.
»Ê¹ÚÌåÓýapp relevant data for this data-holder is information and documents relating to accounts or sums on which relevant interest is payable. This chapter specifies the relevant data for different types of interest payments.
»Ê¹ÚÌåÓýapp description of relevant data uses the ‘information and documents relating toâ€� approach. This includes such things as the amounts of payments, amount of tax deducted and name and address of each payee.
»Ê¹ÚÌåÓýappre is also guidance on payments that are not relevant data regarding interest.
FA11/SCH23/PARA12