UK Finance has responded to the Office of Tax Simplification's 'Third Party Data Reporting Review - Call for Evidence'. The response indicates our support for the overarching aim of the Review, of looking at the potential for third party data to contribute to improving the taxpayer experience. It sets out six overarching considerations for third party data reporting: i) a clear legal framework; ii) balancing the needs of customers and HMRC; iii) data security; iv) proportionality; v) timing; and vi) coherence and consistency.