IHTM09283 - Databases: IMAGES

Third Party Information that is not held in the TPI Datamart ( IHTM09281) is stored on a computer database in Taxpayer Information Distribution Office (TIDO) called IMAGES (Information Management and Geographical Export System). TIDO provides us with a copy of IMAGES, updated quarterly, on CD.

We can search IMAGES for information from numerous sources for a particular taxpayer. The information of most interest to us is

• DVLA cherished number plates (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• Civil Aviation Authority (CAA) database – contains information about owners of light aircraft (including details of aircraft registered in the UK by people with foreign addresses), helicopters, microlights and hot air balloons, which can be searched by name or company name, address, postcode and aircraft registration number
• information from auctioneers ( (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• Chargeable Event Certificates (these relate to certain types of insurance policies that give rise to an income tax charge on maturity) – amount paid and policy details
• particulars delivered for property transactions – information includes details of purchaser/seller, price, date of transaction and address of property.