Policy paper

Better use of new and improved third-party data (interest income and card sales)

On 3 November 2026 the SI 'The Data-gathering (Ongoing Data: Interest and Payment Card Transactions) Regulations 2026' was laid, and the policy will come into force on 1 March 2028.

• From: HM Revenue & Customs
• Published: 3 November 2026

Documents

Better use of new and improved third-party data to make it easier to pay tax right the first time

HTML

Due diligence

HTML

Notification to HMRC

HTML

Card sales data schema

MS Excel Spreadsheet, 193 KB

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Card sales XML Schema — User Guide

ODT, 54 KB

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Interest income data schema

MS Excel Spreadsheet, 79 KB

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Interest income schema guidance

HTML

Interest Income XML Schema — User Guide

ODT, 65 KB

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Details

This a policy summary for Better use of new and improved third-party data (card sales and interest income), which has resulted in the laying of the SI entitled The Data-gathering (Ongoing Data: Interest and Payment Card Transactions) Regulations 2026.