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Policy Paper Published 9 Dec 2015 HM Revenue & Customs ↗ View on GOV.UK

Tackling the hidden economy: extension of new data-gathering powers

This applies to business intermediaries, and electronic payment providers who operate digital wallets.

▤ Verbatim text from source document

This legislation gives HMRC the powers it needs to tackle the digital hidden economy. They provide a new power to gather data from business intermediaries who facilitate transactions, particularly online, and electronic payment providers who operate digital wallets.