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Share the document referred to in EMail 10 in the response to FOI2022/59249
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was
partially successful
.
Imported path: /opt/loancharge/imports/wdtk/requests/share_the_document_referred_to_i
Open original request on WhatDoTheyKnow
Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/share_the_document_referred_to_i
TITLE: Share the document referred to in EMail 10 in the response to FOI2022/59249
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
partially successful
.
REQUEST_SLUG: share_the_document_referred_to_i
CAPTURED_AT: 2026-05-19T07:06:53+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:55:41", "first_seen_page": "2", "first_query_term": "\"Loan Charge\"", "first_date_after": "2023/01/01", "first_date_before": "2024/01/01", "matched_query_terms": "\"Loan Charge\" | \"Morse Review\"", "matched_date_ranges": "2001/01/01 to 2027/01/01 | 2023/01/01 to 2024/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22Loan%20Charge%22/requests?commit=Filter&query=%22Loan+Charge%22&request_date_after=2023%2F01%2F01&request_date_before=2024%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}
ATTACHMENTS:
- FOI2023_09457.pdf | https://www.whatdotheyknow.com/request/901492/response/2349772/attach/3/FOI2023%2009457.pdf?cookie_passthrough=1 | application/pdf | 17615187 bytes
- FOI2023_51112.pdf | https://www.whatdotheyknow.com/request/share_the_document_referred_to_i/response/2385795/attach/3/FOI2023%2051112.pdf?cookie_passthrough=1 | application/pdf | 770174 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/share_the_document_referred_to_i/response/2385795/attach/html/3/FOI2023%2051112.pdf.html | | 0 bytes
- IR2023_59865.pdf | https://www.whatdotheyknow.com/request/share_the_document_referred_to_i/response/2400079/attach/3/IR2023%2059865.pdf?cookie_passthrough=1 | application/pdf | 123171 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/share_the_document_referred_to_i/response/2400079/attach/html/3/IR2023%2059865.pdf.html | | 0 bytes
================================================================================
MESSAGE 1 [outgoing]
HEADER: Stephen Campbell
16 July 2023
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
An FOI was made in September 2022 and that finally resulted in the publication of EMails as per this link
https://www.whatdotheyknow.com/request/9...
.
I am requesting sight of the briefing note that was sent to the FST and that is referred to in EMail 10 on pages 30 & 31 of the PDF above. That note relates to addressing the 7 points raised by the FST and that needed answering by 4:30 pm that same day.
For clarity, these points start with :
1. Who signed off release of numbers to the Reviewer?
and end with
7. Given the evident sensitivity of the data, how was that allowed to occur?
I am requesting that the responses to each of these points that were sent to the FST are shared in full.
Yours faithfully,
Stephen Campbell
================================================================================
MESSAGE 2 [incoming]
HEADER: Team, FOI,
HM Revenue and Customs
18 July 2023
--------------------------------------------------------------------------------
Our ref: FOI2023/51112
Dear Mr Campbell,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 16 July.
We have allocated the above reference which you should quote if you need
to contact us.
We will arrange for a reply to be sent to you which will either comply
with our obligations under Freedom of Information Act or, if we think it's
an enquiry that we don't need to address under the terms of the Act, let
you know why. If it is the latter we will, if possible, pass it on to a
more appropriate part of the Department for answer.
While we aim to respond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.
Yours sincerely
HMRC Freedom of Information Team
================================================================================
MESSAGE 3 [incoming]
HEADER: Team, FOI,
HM Revenue and Customs
7 August 2023
--------------------------------------------------------------------------------
1 Attachment
FOI2023 51112.pdf
752K
View
Download
Dear Mr Campbell,
We are writing in response to your request for information, received 16
July.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
MESSAGE 4 [outgoing]
HEADER: Stephen Campbell
15 August 2023
Delivered
--------------------------------------------------------------------------------
Dear Team, FOI,
I refer to your response to my FOI request and the partial response provided. I am not satisfied with your response and I am therefore giving you the opportunity to reconsider your response.
Your use of the quoted reasons for withholding the information request are understood. However, it must be possible to provide the responses to the questions 1 to 7 in a way that allows the identity of the individuals involved to be redacted. I would request that you do that, leaving the other data of interest intact.
The underlying statistics provided that relate to "members of the public" and businesses who are subject to Loan Charge will, by their nature, be summarised and will not contain any personal data. The attempt to suggest otherwise could be seen as disingenuous and I am giving you an opportunity now to reconsider this and provide all the information requested where that relates to why and how an out of date set of figures continued to be provided to the Morse review, despite these clearly being factually incorrect. The erroneous split between employers and employees was yet another deliberate attempt to subvert the review.
The use of section 35(1)(d) is unlikely to be applicable in this case. Section 35 is subject to a public interest test in any case where it might be applicable. Given the huge impact of this legislation, with people losing their lives to suicide, the public interest aircraft is significant. That's before the other examples of interference in this review are considered.
This request has nothing to do with the operation of a ministerial office; rather it relates to the reasons why civil servants provided incorrect data that provided a misleading picture on a crucial aspect of the evidence provided to Morse. Please explain why you believe Section 35 is applicable in this case? I am providing you with an opportunity to reconsider this response and provide the information in full and without recourse to internal review , the inevitable ico appeal and possible FTT case.
Yours sincerely,
Stephen Campbell
================================================================================
MESSAGE 5 [incoming]
HEADER: Team, FOI,
HM Revenue and Customs
15 August 2023
--------------------------------------------------------------------------------
Our ref: IR2023/59865
Dear Mr Campbell,
Thank you for your request, which was received on 15 August.
Please remember to quote the reference number above if you need to contact
us about this request again.
We aim to respond to all freedom of information requests within 20 working
days. We will either send you the information you have asked for or let
you know why we can't.
If we can't reply by 13 September 2023, we will write to let you know the
reason and when you can expect a response.
Yours sincerely
HMRC Information Rights Unit
================================================================================
MESSAGE 6 [incoming]
HEADER: Team, FOI,
HM Revenue and Customs
23 August 2023
--------------------------------------------------------------------------------
1 Attachment
IR2023 59865.pdf
120K
View
Download
Dear Mr Campbell,
We are writing in response to your request for information, received 15
August.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
ATTACHMENT TEXT EXTRACTION / OCR
================================================================================
--------------------------------------------------------------------------------
ATTACHMENT: FOI2023_09457.pdf
TEXT_FILE: FOI2023_09457.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 105
--------------------------------------------------------------------------------
--- PDF page 1 ---
If you need extra support, for example if you have a disability, a mental health condition, or
do not speak English/Welsh, go to www.gov.uk and search for ‘get help from HMRC’.
Text Relay service prefix number – 18001
OFFICIAL
OFFICIAL
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Gary Tinker
By email: request-901492-
7ce3da9d@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 30 June 2023
Our ref:
FOI2023/09457
Dear Gary Tinker
Freedom of Information Act 2000 (FOIA)
We apologise for the delay in our response. Thank you for your request, which was received
on 12 February, for the following information:
“I did not request an Internal Review. for FOI2022/59249 or FOI2022 65275 You appear to
have misread my request as a request for an internal review
You will see clearly that I have not.
Please respond to the request for providing the email chains in their entirety”
Our previous letter of 15 December 2022
In our previous letter to you of 15 December 2022, we mentioned that Email 11 and its
associated attachment were being withheld because they were considered exempt pursuant
to sections 36(2)(b)(i), (ii) and (c) FOI act (FOIA). However, this information was considered
exempt pursuant to only sections 36(2)(b)(i) and (ii) FOIA, and section 36(2)(c) was included
in error.
Personal information
Where requested information contains the personal information of officials or members of
the public to a degree which is contrary to their expectation of privacy, this has been
withheld under section 40(2) FOIA.
Section 40(2) of the FOIA, by virtue of section 40(3A) provides an absolute exemption for
third party personal data, where disclosure would contravene any of the data protection
principles set out in Article 5 of the General Data Protection Regulation. The first data
protection principle requires the disclosure of third-party personal data to be lawful, fair and
transparent. We believe that releasing the information would breach the first data protection
principle, since it would be unlawful and unfair to release the information.
The exemption in section 40(2) is absolute, meaning that there is no need to weigh up the
public interest in releasing the information against the public interest in maintaining the
exemption. On this basis, all identifying information relating to junior officials and members
--- PDF page 2 ---
2
OFFICIAL
OFFICIAL
of the public has been withheld.
The operation of any ministerial private office
Section 35(1)(d) FOIA covers information relating to the operation of ministerial private
offices. In this case the exemption has been applied to the email addresses for ministerial
private offices.
As with the other limbs of section 35, this is qualified by the public interest test.
We recognise the public interest in understanding how ministerial private offices operate.
However, this information on its own will not add anything to the sum of public knowledge in
terms of the way in which they are run, or in respect of the administrative support provided to
Ministers. By contrast to this minimal public interest in disclosure, we believe that disclosure
would likely prejudice the effective running of the ministerial private offices.
Prejudice to the effective conduct of public affairs
Section 36 FOIA provides an exemption if in the opinion of a qualified person, disclosure
would or would be likely to:
(a) prejudice collective responsibility or the equivalent in Wales and Northern Ireland;
(b) inhibit the free and frank provision of advice or exchange of views; or
(c) otherwise prejudice the effective conduct of public affair
In this instance, information within Emails 11, 16, 18, 19 and 20 is being withheld because it
is considered exempt pursuant to sections 36 FOIA.
Email 11
Information in this chain is being withheld because it is considered exempt pursuant to
sections 36(2)(b)(i) and (ii) FOIA.
This information relates to a ‘lessons learnt’ policy evaluation process, HMRC’s qualified
person considers that the disclosure of such information at this time would likely result in a
chilling effect on officials’ ability to evaluate and refine future policies.
For the evaluation process to effectively work, officials necessarily need to be introspective,
with free and frank discussion of what has gone well and what hasn’t. Officials must be able
to criticise aspects of the policy that (for example) are not meeting their aims, or do not
constitute value for money. They need to be able to do so without trepidation that these
discussions could be publicly released during a period when the policy is still subject to
external criticism and debate.
If officials have to consider that these discussions could be released during such a period,
their ability to interrogate a policy with the candidness and frankness required for an
effective evaluation process will be severely inhibited.
Email 16, 18, 19 and 20
Information in this chain is being withheld because it is considered exempt pursuant to
sections 36(2)(b)(i), (ii), and (c) FOIA.
This information relates to discussions on government appointments. HMRC’s qualified
person considers that the disclosure of such information at this time would likely inhibit the
free and frank provision of advice and exchange of views in regard to future discussions on
appointments.
There is a strong public interest in maintaining a safe space for officials to seek advice,
discuss issues and reach well-formed conclusions, including discussions around senior
appointments. Inhibiting those discussions would be contrary to the public interest.
--- PDF page 3 ---
3
OFFICIAL
OFFICIAL
If officials were less free and frank in providing their advice out of concerns about disclosure,
this would undermine any future appointment process, potentially limiting officials’ ability to
appoint the most suitable candidate.
Email 20
Other information in this chain is being withheld because it is considered exempt pursuant to
sections 36(2)(b)(i), (ii) and (c) FOIA.
The information relates to reports of briefings and discussions between ministers and
officials on policy options. HMRC’s qualified person considers the disclosure of such
information at this time would likely result in a chilling effect on officials’ ability to discuss and
evaluate future policies with ministers.
The process of meeting ministers is integral to officials’ ability to function effectively. Officials
must be able to report on policy, discuss potential changes, and respond to ministers’
questions openly and frankly. Officials must also be able to freely relate and discuss the
relevant content of these meetings to other officials, so that the department can work in
harmony with ministers’ views.
If officials have to consider that these discussions could be released during a period when
the policy is still subject to external criticism and debate, their ability to act in accordance
with ministerial views will be severely inhibited.
Public Interest
Section 36 is qualified by the public interest. This means that even though the exemption is
considered to be engaged, it is necessary to consider whether the public interest in
maintaining the exemption outweighs the public interest in disclosure.
HMRC accepts that there is a clear public interest in government departments being as open
and transparent as possible, so as to increase accountability and inform public debate.
However, it is argued that there is a more compelling public interest in preserving the safe
space in which officials can deliberate issues and protecting the ability to operate effectively.
It is in the public interest for officials to be able to have confidential dialogue in the execution
of their duties and for them to exchange views freely and frankly. Advice provided and
received must be detailed and candid if it is to be of value. For all of this to occur, officials
must be free of any inhibitions that might interfere with their ability to offer comprehensive
input based on free and frank discussion
If such information were to be disclosed, sensitive issues might not be able to be raised in
the future, for fear that information about such issues might be disclosed and be exposed
prematurely to public scrutiny and comment. Disclosures of this information would likely
undermine the quality and nature of this dialogue in the future and would not be in the public
interest.
If you are not satisfied with our reply, you may request a review within 40 working days of
receiving this letter by emailing foi.review@hmrc.gov.uk or by writing to our address at the
top.
If you are not content with the outcome of an internal review you can complain to the
Information Commissioner’s Office.
Yours sincerely,
HM Revenue and Customs
--- PDF page 5 ---
Beth
Sent from my BlackBerry — the most secure mobile device — via the EE Network
This email and any files transmitted with it are intended solely for the use of the individual(s) to whom
they are addressed. If you are not the intended recipient and have received this email in error, please
notify the sender and delete the email. This footnote also confirms that our email communications may
be monitored to ensure the secure and effective operation of our systems and for other lawful purposes,
and that this email has been swept for malware and viruses.
______________________________________________________________________
This email has been scanned by the Symantec Email Security.cloud service.
For more information please visit http://www.symanteccloud.com
______________________________________________________________________
EMAIL 1
--- PDF page 7 ---
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM
Revenue & Customs (HMRC), please do not follow any links within the email, disclose any personal
details or respond to it. Instead forward it to us at x@x.x.x
This email and any files transmitted with it are intended solely for the use of the individual(s) to whom
they are addressed. If you are not the intended recipient and have received this email in error, please
notify the sender and delete the email. This footnote also confirms that our email communications may
be monitored to ensure the secure and effective operation of our systems and for other lawful purposes,
and that this email has been swept for malware and viruses.
______________________________________________________________________
This email has been scanned by the Symantec Email Security.cloud service.
For more information please visit http://www.symanteccloud.com
______________________________________________________________________
EMAIL 2
--- PDF page 10 ---
If you have any doubt about the authenticity of an email you receive which claims to come from HM Revenue &
Customs (HMRC), please do not follow any links within the email, disclose any personal details or respond to it. Instead
forward it to us at xxxxxxxx@xxxx.xxx.xx
This email and any files transmitted with it are intended solely for the use of the individual(s) to whom they are addressed.
If you are not the intended recipient and have received this email in error, please notify the sender and delete the email.
This footnote also confirms that our email communications may be monitored to ensure the secure and effective operation
of our systems and for other lawful purposes, and that this email has been swept for malware and viruses.
______________________________________________________________________
This email has been scanned by the Symantec Email Security.cloud service.
For more information please visit http://www.symanteccloud.com
______________________________________________________________________
EMAIL 3
--- PDF page 13 ---
xxxx.xxxx@xxxx.xxx.xx ; xxxxx.xxxxxxxx@xxxx.xxx.xx
; xxxx.xxxxxx@xxxx.xxx.xx
Subject: Loan Charge CX Contingency Planning Pre-Meet
When: 29 October 2019 14:00-14:30 (UTC+00:00) Dublin, Edinburgh, Lisbon, London.
Where: 2/66
As per our earlier exchanges this is a meeting to agree a position and an agenda in advance of the
CX meeting at 16:30.
Thanks
.........................................................................................................................................
Join Skype Meeting
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Join by phone
Toll number
(Dial-in Number) English (United Kingdom)
Find a local number
Conference ID
Forgot your dial-in PIN? |Help
User acceptance statement: You will use Skype for Business in accordance with the HMRC
Acceptable Use Policy (AUP).
.........................................................................................................................................
The information in this e-mail and any attachments is confidential and may be subject to legal
professional privilege. Unless you are the intended recipient or his/her representative you are not
authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you
are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them
recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the
sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM
Revenue & Customs (HMRC), please do not follow any links within the email, disclose any personal
details or respond to it. Instead forward it to us at xxxxxxxx@xxxx.xxx.xx
This email and any files transmitted with it are intended solely for the use of the individual(s) to whom
they are addressed. If you are not the intended recipient and have received this email in error, please
notify the sender and delete the email. This footnote also confirms that our email communications may
be monitored to ensure the secure and effective operation of our systems and for other lawful purposes,
and that this email has been swept for malware and viruses.
______________________________________________________________________
This email has been scanned by the Symantec Email Security.cloud service.
For more information please visit http://www.symanteccloud.com
______________________________________________________________________
EMAIL 5
40(2)
40(2)
40(1),
40(2)
--- PDF page 16 ---
Comments very welcome please
| Loan Charge | Personal Tax Team | Personal Tax, Welfare and Pensions Group
Her Majesty's Treasury, 1 Orange, 1 Horse Guards Road, London, SW1A 2HQ | Tel: +44(0)
The information in this e-mail and any attachments is confidential and may be subject to legal
professional privilege. Unless you are the intended recipient or his/her representative you are not
authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you
are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them
recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the
sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM
Revenue & Customs (HMRC), please do not follow any links within the email, disclose any personal
details or respond to it. Instead forward it to us at xxxxxxxx@xxxx.xxx.xx
This email and any files transmitted with it are intended solely for the use of the individual(s) to whom
they are addressed. If you are not the intended recipient and have received this email in error, please
notify the sender and delete the email. This footnote also confirms that our email communications may
be monitored to ensure the secure and effective operation of our systems and for other lawful purposes,
and that this email has been swept for malware and viruses.
______________________________________________________________________
This email has been scanned by the Symantec Email Security.cloud service.
For more information please visit http://www.symanteccloud.com
______________________________________________________________________
EMAIL 7
40(2)
40(2)
--- PDF page 22 ---
The information in this e-mail and any attachments is confidential and may be subject to legal
professional privilege. Unless you are the intended recipient or his/her representative you are not
authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you
are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them
recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the
sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM
Revenue & Customs (HMRC), please do not follow any links within the email, disclose any personal
details or respond to it. Instead forward it to us at xxxxxxxx@xxxx.xxx.xx
EMAIL 8
--- PDF page 29 ---
We will put in place a pre-brief for both meetings
I will speak to
to ensure he understands the aims of the advice and so he can
get a steer from the FST on whether he needs anything else
3. Other ongoing work
is holding the pen on advice for the FST on publication of updated scorecard
forecast (aim to send up Fri/Mon)
and
continuing to work up contingency planning advice (aim to be
ready on Mon)
is corralling a further information request to send to the reviewer next week with
information not requested about the impact of potential concessions, such as
repaying settlements, defining unprotected years, and having another go at explaining
the difference between employers and individuals.
On future approach, the team is continuing to work on options and we’ll need to
revisit these at some point, but likely to be on a longer timeline than the other work.
Advice will also go to the FST on whether we can accelerate any options for Budget
announcement.
We are starting to turn to the practicalities of what we would need to publish as part
of the government response;
is working on contingent instructions and we
will look at this issue in more detail next week at the SCS weekly meeting.
We may be a bit later than usual in sending round an agenda for the Wednesday am SCS weekly
meeting as we are focusing on advice and prep for the meetings at this stage.
Thanks,
This email and any files transmitted with it are intended solely for the use of the
individual(s) to whom they are addressed. If you are not the intended recipient and have
received this email in error, please notify the sender and delete the email. This footnote
also confirms that our email communications may be monitored to ensure the secure and
effective operation of our systems and for other lawful purposes, and that this email has
been swept for malware and viruses.
The information in this e-mail and any attachments is confidential and may be subject to legal
professional privilege. Unless you are the intended recipient or his/her representative you are not
authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you
are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them
recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the
sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM
Revenue & Customs (HMRC), please do not follow any links within the email, disclose any personal
details or respond to it. Instead forward it to us at xxxxxxxx@xxxx.xxx.xx
EMAIL 9
40(2)
40(2)
40(2)
40(2)
40(2)
40(2)
40(2)
40(2)
--- PDF page 36 ---
The Commissioners for HM Revenue and Customs are not liable for any personal views of the sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM Revenue & Customs
(HMRC), please do not follow any links within the email, disclose any personal details or respond to it. Instead forward it
to us at x@x.x.x
The information in this e-mail and any attachments is confidential and may be subject to legal professional privilege.
Unless you are the intended recipient or his/her representative you are not authorised to, and must not, read, copy,
distribute, use or retain this message or any part of it. If you are not the intended recipient, please notify the sender
immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them recorded, to secure
the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM Revenue & Customs
(HMRC), please do not follow any links within the email, disclose any personal details or respond to it. Instead forward it
to us at x@x.x.x
EMAIL 10
--- PDF page 72 ---
individual(s) to whom they are addressed. If you are not the intended recipient and have
received this email in error, please notify the sender and delete the email. This footnote
also confirms that our email communications may be monitored to ensure the secure and
effective operation of our systems and for other lawful purposes, and that this email has
been swept for malware and viruses.
The information in this e-mail and any attachments is confidential and may be subject to legal
professional privilege. Unless you are the intended recipient or his/her representative you are not
authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If
you are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on
them recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the
sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from
HM Revenue & Customs (HMRC), please do not follow any links within he email, disclose any
personal details or respond to it. Instead forward it to us at xxxxxxxx@xxxx.xxx.xx
EMAIL 15
--- PDF page 80 ---
Unless you are the intended recipient or his/her representative you are not authorised to, and must not, read, copy,
distribute, use or retain this message or any part of it. If you are not the intended recipient, please notify the sender
immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them recorded, to secure
the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM Revenue &
Customs (HMRC), please do not follow any links within the email, disclose any personal details or respond to it. Instead
forward it to us at xxxxxxxx@xxxx.xxx.xx
The information in this e-mail and any attachments is confidential and may be subject to legal professional privilege.
Unless you are the intended recipient or his/her representative you are not authorised to, and must not, read, copy,
distribute, use or retain this message or any part of it. If you are not the intended recipient, please notify the sender
immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them recorded, to secure
the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM Revenue &
Customs (HMRC), please do not follow any links within the email, disclose any personal details or respond to it. Instead
forward it to us at xxxxxxxx@xxxx.xxx.xx
EMAIL 17
--- PDF page 92 ---
Lindsey Whyte | Director, Personal Tax, Welfare and Pensions | Personal Tax, Welfare and
Pensions
HM Treasury, 1 Orange, 1 Horse Guards Road, SW1A 2HQ |
|
EMAIL 20
40(2)
40(2)
40(2)
36(2)(b)(i) and (ii), 36(2)(c)
--- PDF page 93 ---
PA:
|
www.gov.uk/treasury
This email and any files transmitted with it are intended solely for the use of the
individual(s) to whom they are addressed. If you are not the intended recipient and have
received this email in error, please notify the sender and delete the email. This footnote
also confirms that our email communications may be monitored to ensure the secure and
effective operation of our systems and for other lawful purposes, and that this email has
been swept for malware and viruses.
The information in this e-mail and any attachments is confidential and may be subject to legal
professional privilege. Unless you are the intended recipient or his/her representative you are not
authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you
are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them
recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the
sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM
Revenue & Customs (HMRC), please do not follow any links within the email, disclose any personal
details or respond to it. Instead forward it to us at xxxxxxxx@xxxx.xxx.xx
The information in this e-mail and any attachments is confidential and may be subject to legal
professional privilege. Unless you are the intended recipient or his/her representative you are not
authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you
are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them
recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the
sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM
Revenue & Customs (HMRC), please do not follow any links within the email, disclose any personal
details or respond to it. Instead forward it to us at xxxxxxxx@xxxx.xxx.uk
The information in this e-mail and any attachments is confidential and may be subject to legal
professional privilege. Unless you are the intended recipient or his/her representative you are not
authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you
are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them
recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the
sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM
Revenue & Customs (HMRC), please do not follow any links within the email, disclose any personal
details or respond to it. Instead forward it to us at xxxxxxxx@xxxx.xxx.uk
EMAIL 20
40(2)
40(2)
--- PDF page 94 ---
The information in this e-mail and any attachments is confidential and may be subject to legal
professional privilege. Unless you are the intended recipient or his/her representative you are not
authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you
are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them
recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the
sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from HM
Revenue & Customs (HMRC), please do not follow any links within the email, disclose any personal
details or respond to it. Instead forward it to us at xxxxxxxx@xxxx.xxx.uk
EMAIL 20
--- PDF page 105 ---
T:
M:
www.hm-treasury.gov.uk
This email and any files transmitted with it are intended solely for the use of the
individual(s) to whom they are addressed. If you are not the intended recipient and have
received this email in error, please notify the sender and delete the email. This footnote
also confirms that our email communications may be monitored to ensure the secure and
effective operation of our systems and for other lawful purposes, and that this email has
been swept for malware and viruses.
The information in this e-mail and any attachments is confidential and may be subject to legal
professional privilege. Unless you are the intended recipient or his/her representative you are not
authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If
you are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on
them recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the
sender.
This e-mail may have been intercepted and its information altered.
If you have any doubt about the authenticity of an email you receive which claims to come from
HM Revenue & Customs (HMRC), please do not follow any links within he email, disclose any
personal details or respond to it. Instead forward it to us at xxxxxxxx@xxxx.xxx.xx
EMAIL 21
40(2)
40(2)
--------------------------------------------------------------------------------
ATTACHMENT: FOI2023_51112.pdf
TEXT_FILE: FOI2023_51112.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 9
--------------------------------------------------------------------------------
--- PDF page 1 ---
If you need extra support, for example if you have a disability, a mental health condition, or
do not speak English/Welsh, go to www.gov.uk and search for ‘get help from HMRC’.
Text Relay service prefix number – 18001
OFFICIAL
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Mr Stephen Campbell
By email: request-1004222-
26aec79b@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 7 August 2023
Our ref:
FOI2023/51112
Dear Mr Campbell
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 16 July, for the following information:
“An FOI was made in September 2022 and that finally resulted in the publication of EMails
as per this link
https://www.whatdotheyknow.com/request/901492/response/2349772/attach/3/FOI2023%20
09457.pdf?cookie_passthrough=1.
I am requesting sight of the briefing note that was sent to the FST and that is referred to in
EMail 10 on pages 30 & 31 of the PDF above. That note relates to addressing the 7 points
raised by the FST and that needed answering by 4:30 pm that same day.
For clarity, these points start with :
1. Who signed off release of numbers to the Reviewer?
and end with
7. Given the evident sensitivity of the data, how was that allowed to occur?
I am requesting that the responses to each of these points that were sent to the FST are
shared in full.”
Our response
The requested information, subject to FOIA exemptions, has been provided as an annex to
this letter. The information also contained an attachment, which has already been published
as part of FOI2020/00053:
https://www.whatdotheyknow.com/request/633520/response/1563626/attach/html/4/FOI202
0%200053%20ATTACHMENTS%20REDACTED%20Final.pdf.html (pages 20 to 40).
The application of FOIA exemptions is explained in detail below:
Personal information
--- PDF page 2 ---
2
OFFICIAL
Where requested information contains the personal information of officials or members of
the public to a degree which is contrary to their expectation of privacy, this has been
withheld under section 40(2) FOIA. Section 40(2) of the FOI Act, by virtue of section 40(3A)
provides an absolute exemption for third party personal data, where disclosure would
contravene any of the data protection principles set out in Article 5 of the General Data
Protection Regulation. The first data protection principle requires the disclosure of third-party
personal data to be lawful, fair and transparent. We believe that releasing the information
would breach the first data protection principle, since it would be unlawful and unfair to
release the information. The exemption in section 40(2) is absolute, meaning that there is no
need to weigh up the public interest in releasing the information against the public interest in
maintaining the exemption. On this basis, all identifying information relating to junior officials
and members of the public has been withheld.
The operation of any ministerial private office
Section 35(1)(d) FOIA covers information relating to the operation of ministerial private
offices. In this case the exemption has been applied to the email addresses for ministerial
private offices.
As with the other limbs of section 35, this is qualified by the public interest test.
We recognise the public interest in understanding how ministerial private offices operate.
However, this information on its own will not add anything to the sum of public knowledge in
terms of the way in which they are run, or in respect of the administrative support provided to
Ministers. By contrast to this minimal public interest in disclosure, we believe that disclosure
would likely prejudice the effective running of the ministerial private offices.
If you are not satisfied with our reply, you may request a review within 40 working days of
receiving this letter by emailing informationrightsunit@hmrc.gov.uk or by writing to our
address at the top.
If you are not content with the outcome of an internal review you can complain to the
Information Commissioner’s Office.
Yours sincerely,
HM Revenue and Customs
--- PDF page 5 ---
To: Stanier, Ruth (CS&TD Director General) <xxxx.xxxxxxx@xxxx.xxx.xx >; FST, Action - HMT
Cc: Jones, Nick (Counter-Avoidance) <xxxx.xxxxx@xxxx.xxx.xx >; McGeehan, Jackie (CS&TD Individuals Policy,
Income Tax) <xxxxxx.xxxxxxxx@xxxx.xxx.xx
>; Dixon, Paul (CS&TD KAI Compliance & Debt Operations)
<xxxx.xxxxx@xxxx.xxx.xx
>;
(CS&TD KAI Compliance & Debt Operations)
@hmrc.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
HMT
@hmtreasury.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
(CS&TD Individuals Policy, Income Tax)
@hmrc.gov.uk>;
(Counter-Avoidance)
@hmrc.gov.uk>;
(Counter-Avoidance)
@hmrc.gov.uk>;
(CS&TD)
@hmrc.gov.uk>; Bristow, Carol (CS&TD Individuals Policy, Director)
<xxxxx.xxxxxxx@xxxx.xxx.xx >; Aiston, Mary (Counter-Avoidance) <xxxx.xxxxxx@xxxx.xxx.xx
>; Whittaker, Jane
(CS&TD KAI) <xxxx.xxxxxxxxx@xxxx.xxx.xx
>; Kantor, Suzy - HMT
; Russell, Beth -
HMT
; Ciniewicz, Penny (CCG Director General)
<xxxxx.xxxxxxxxx@xxxx.xxx.xx
>; Whyte, Lindsey - HMT
>;
-
HMT
@hmtreasury.gov.uk>;
(CS&TD KAI Compliance & Debt Operations)
@hmrc.gov.uk>;
(CS&TD Individuals Policy, NI & NINO)
@hmrc.gov.uk>; Stanier, Ruth (CS&TD Director General) <xxxx.xxxxxxx@xxxx.xxx.xx >
Subject: RE: [Commission from FST] Loan Charge Figures [OFFICIAL-SENSITIVE]
Ruth,
Many thanks for this helpful update. I look forward to receiving revised advice tomorrow.
Kind regards,
Assistant Private Secretary to the Financial Secretary to the Treasury
T:
M:
From: xxxx.xxxxxxx@xxxx.xxx.xx <xxxx.xxxxxxx@xxxx.xxx.xx >
Sent: 07 October 2019 18:35
To:
- HMT
@hmtreasury.gov.uk>; FST, Action - HMT
Cc: xxxx.xxxxx@xxxx.xxx.xx ; zzHMRC_McGeehan, Jackie <xxxxxx.xxxxxxxx@xxxx.xxx.xx
>;
xxxx.xxxxx@xxxx.xxx.xx
;
@hmrc.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
-
HMT
@hmtreasury.gov.uk>;
@hmrc.gov.uk;
@hmrc.gov.uk;
@hmrc.gov.uk;
(CS&TD)
@hmrc.gov.uk>; zzHMRC_Bristow, Carol
<xxxxx.xxxxxxx@xxxx.xxx.xx >; xxxx.xxxxxx@xxxx.xxx.xx
; xxxx.xxxxxxxxx@xxxx.xxx.xx
; Kantor, Suzy - HMT
; Russell, Beth - HMT
xxxxx.xxxxxxxxx@xxxx.xxx.xx
; Whyte, Lindsey - HMT
;
- HMT
@hmtreasury.gov.uk>;
@hmrc.gov.uk;
@hmrc.gov.uk;
zzHMRC_Stanier, Ruth <xxxx.xxxxxxx@xxxx.xxx.xx >
Subject: RE: [Commission from FST] Loan Charge Figures [OFFICIAL-SENSITIVE]
I can provide an update on the outcome of the discussion I’ve just chaired with our analysts and HMT. The team will
work this into revised advice tomorrow. The key points are:
- Our analysts are now working on costings for Autumn Budget in discussion with OBR.
- The review team have asked for further information about the employer : individual split by the end of this
week.
- Our revised advice to FST will seek his view on handling this. Subject to his view, we are minded to provide a
breakdown that is consistent with the latest modelling for Budget. We would flag that this is still subject to
OBR sign-off, and that we will want to run a more comprehensive re-costing and breakdown once we have
the January Self-Assessment data and know the outcome of the review.
- We discussed the compliance assumptions underpinning the latest modelling. In line with the Business As
Usual approach we are taking to work while the review is underway, we are continuing to work to previously
agreed assumptions. We will need to reconsider these once we know the outcomes from the review and
from Self-Assessment. If we were to reset the assumptions now, that would impact on the updated yield
estimates at Budget (and may be noted in the OBR commentary).
- We do not routinely re-run breakdowns of this nature each time OBR forecasts are updated, and they will
fluctuate as other modelling assumptions shift over time. We will now look again at our approach to this for
35(1)(d)
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--- PDF page 6 ---
sensitive breakdowns.
I hope this is helpful, and we are happy to discuss further.
Ruth
Ruth Stanier | Director General, Customer Strategy & Tax Design | HM Revenue & Customs | Room 2C/23, 100 Parliament Street,
London SW1A 2BQ | Tel
From:
(CS&TD DG Private Office) On Behalf Of Stanier, Ruth (CS&TD Director General)
Sent: 07 October 2019 14:15
To:
- HMT
@hmtreasury.gov.uk>; Stanier, Ruth (CS&TD Director General)
<xxxx.xxxxxxx@xxxx.xxx.xx >; FST, Action - HMT
Cc: Jones, Nick (Counter-Avoidance) <xxxx.xxxxx@xxxx.xxx.xx >; McGeehan, Jackie (CS&TD Individuals Policy,
Income Tax) <xxxxxx.xxxxxxxx@xxxx.xxx.xx
>; Dixon, Paul (CS&TD KAI Compliance & Debt Operations)
<xxxx.xxxxx@xxxx.xxx.xx
>;
(CS&TD KAI Compliance & Debt Operations)
@hmrc.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
(CS&TD Individuals Policy, Income Tax)
@hmrc.gov.uk>;
(Counter-Avoidance)
@hmrc.gov.uk>;
(Counter-Avoidance)
@hmrc.gov.uk>;
(CS&TD)
@hmrc.gov.uk>; Bristow, Carol (CS&TD Individuals Policy, Director)
<xxxxx.xxxxxxx@xxxx.xxx.xx >; Aiston, Mary (Counter-Avoidance) <xxxx.xxxxxx@xxxx.xxx.xx
>; Whittaker, Jane
(CS&TD KAI) <xxxx.xxxxxxxxx@xxxx.xxx.xx
>; Kantor, Suzy - HMT
; Russell, Beth -
HMT
; Ciniewicz, Penny (CCG Director General)
<xxxxx.xxxxxxxxx@xxxx.xxx.xx
>; Whyte, Lindsey - HMT
;
-
HMT
@hmtreasury.gov.uk>;
(CS&TD KAI Compliance & Debt Operations)
@hmrc.gov.uk>; Stanier, Ruth (CS&TD Director General) <xxxx.xxxxxxx@xxxx.xxx.xx >;
(CS&TD Individuals Policy, NI & NINO)
@hmrc.gov.uk>
Subject: RE: [Commission from FST] Loan Charge Figures [OFFICIAL-SENSITIVE]
We spoke - there is a HMT/HMRC meeting early this evening on this. Subject to the outcome of that we’ll try and
get this up very late today or potentially into tomorrow.
We will update you if there are any developments in the meantime.
Best wishes,
Head of Office to Ruth Stanier, Director General - Customer Strategy & Tax Design
Room 2C/23, 100 Parliament Street, London, SW1A 2BQ
@hmrc.gov.uk | Tel:
| Mob:
From:
- HMT [mailto
@hmtreasury.gov.uk]
Sent: 07 October 2019 13:54
To: Stanier, Ruth (CS&TD Director General) <xxxx.xxxxxxx@xxxx.xxx.xx >; FST, Action - HMT
Cc: Jones, Nick (Counter-Avoidance) <xxxx.xxxxx@xxxx.xxx.xx >; McGeehan, Jackie (CS&TD Individuals Policy,
Income Tax) <xxxxxx.xxxxxxxx@xxxx.xxx.xx
>; Dixon, Paul (CS&TD KAI Compliance & Debt Operations)
<xxxx.xxxxx@xxxx.xxx.xx
>;
(CS&TD KAI Compliance & Debt Operations)
@hmrc.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
- HMT
hmtreasury.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
(CS&TD Individuals Policy, Income Tax)
@hmrc.gov.uk>;
(Counter-Avoidance)
@hmrc.gov.uk>;
(Counter-Avoidance)
@hmrc.gov.uk>;
(CS&TD)
@hmrc.gov.uk>; Bristow, Carol (CS&TD Individuals Policy, Director)
<xxxxx.xxxxxxx@xxxx.xxx.xx >; Aiston, Mary (Counter-Avoidance) <xxxx.xxxxxx@xxxx.xxx.xx
>; Whittaker, Jane
(CS&TD KAI) <xxxx.xxxxxxxxx@xxxx.xxx.xx
>; Kantor, Suzy - HMT
; Russell, Beth -
HMT
>; Ciniewicz, Penny (CCG Director General)
<xxxxx.xxxxxxxxx@xxxx.xxx.xx
>; Whyte, Lindsey - HMT
;
-
HMT
@hmtreasury.gov.uk>;
(CS&TD KAI Compliance & Debt Operations)
@hmrc.gov.uk>; Stanier, Ruth (CS&TD Director General) <xxxx.xxxxxxx@xxxx.xxx.xx >;
(CS&TD Individuals Policy, NI & NINO)
@hmrc.gov.uk>
Subject: RE: [Commission from FST] Loan Charge Figures [OFFICIAL-SENSITIVE]
Many thanks Ruth.
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--- PDF page 7 ---
I have not yet put this advice to FST, but he is expecting it and very keen to read it today. I understand some further
checks are being made, so could you please send up the advice with any changes by COP today?
I expect there may not be sufficient time to update the advice to provide further information on why the 75% figure
is reducing, and to explain in more detail the interaction with the AP measure, but in any case the further advice
later this week will need to cover this. That later advice should also explain why the yield split hadn’t been reviewed
from Budget 2016 until now, as FST will be coming from the view that this should have been spotted sooner.
Kind regards,
Assistant Private Secretary to the Financial Secretary to the Treasury
T:
M:
From:
- HMT
@hmtreasury.gov.uk>
Sent: 07 October 2019 09:42
To: zzHMRC_Stanier, Ruth <xxxx.xxxxxxx@xxxx.xxx.xx >; FST, Action - HMT
- HMT
@hmtreasury.gov.uk>
Cc: xxxx.xxxxx@xxxx.xxx.xx ; zzHMRC_McGeehan, Jackie <xxxxxx.xxxxxxxx@xxxx.xxx.xx
>;
xxxx.xxxxx@xxxx.xxx.xx
;
<
@hmrc.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
HMT
@hmtreasury.gov.uk>;
@hmrc.gov.uk;
@hmrc.gov.uk;
@hmrc.gov.uk;
(CS&TD)
@hmrc.gov.uk>; zzHMRC_Bristow, Carol
<xxxxx.xxxxxxx@xxxx.xxx.xx >; xxxx.xxxxxx@xxxx.xxx.xx
; xxxx.xxxxxxxxx@xxxx.xxx.xx
; Kantor, Suzy - HMT
; Russell, Beth - HMT
;
xxxxx.xxxxxxxxx@xxxx.xxx.xx
; Whyte, Lindsey - HMT
;
- HMT
@hmtreasury.gov.uk>;
@hmrc.gov.uk; zzHMRC_Stanier, Ruth
<xxxx.xxxxxxx@xxxx.xxx.xx >;
@hmrc.gov.uk
Subject: RE: [Commission from FST] Loan Charge Figures [OFFICIAL-SENSITIVE]
Hi Ruth,
I have forwarded your emails onto
– he is now back in FST’s office so will pick this up.
Thanks,
cid:image001.png@01D57CF3.7DBF64D0
From: xxxx.xxxxxxx@xxxx.xxx.xx <xxxx.xxxxxxx@xxxx.xxx.xx >
Sent: 05 October 2019 08:27
To:
@hmrc.gov.uk;
- HMT
@hmtreasury.gov.uk>
Cc: xxxx.xxxxx@xxxx.xxx.xx ; zzHMRC_McGeehan, Jackie <xxxxxx.xxxxxxxx@xxxx.xxx.xx
>;
xxxx.xxxxx@xxxx.xxx.xx
;
@hmrc.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
HMT
@hmtreasury.gov.uk>;
@hmrc.gov.uk;
@hmrc.gov.uk;
@hmrc.gov.uk;
(CS&TD)
@hmrc.gov.uk>; zzHMRC_Bristow, Carol
<xxxxx.xxxxxxx@xxxx.xxx.xx >; xxxx.xxxxxx@xxxx.xxx.xx
; xxxx.xxxxxxxxx@xxxx.xxx.xx
; Kantor, Suzy - HMT
; Russell, Beth - HMT
;
xxxxx.xxxxxxxxx@xxxx.xxx.xx
; Whyte, Lindsey - HMT
;
- HMT
@hmtreasury.gov.uk>;
@hmrc.gov.uk; zzHMRC_Stanier, Ruth
<xxxx.xxxxxxx@xxxx.xxx.xx >
Subject: RE: [Commission from FST] Loan Charge Figures [OFFICIAL-SENSITIVE]
I’d be grateful if you can please highlight to the FST in considering this advice that we will be doing further quality
assurance and testing of the new analysis next week. There are some questions I have about it that we are yet to
fully answer. As the advice says, we will provide further information next week.
Many thanks,
Ruth
Ruth Stanier | Director General, Customer Strategy & Tax Design | HM Revenue & Customs | Room 2C/23, 100 Parliament Street,
London SW1A 2BQ | Tel.
From:
(CS&TD Individuals Policy, NI & NINO)
Sent: 04 October 2019 18:03
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--- PDF page 8 ---
To:
@hmtreasury.gov.uk
Cc: Jones, Nick (Counter-Avoidance) <xxxx.xxxxx@xxxx.xxx.xx >; McGeehan, Jackie (CS&TD Individuals Policy,
Income Tax) <xxxxxx.xxxxxxxx@xxxx.xxx.xx
>; Dixon, Paul (CS&TD KAI Compliance & Debt Operations)
<xxxx.xxxxx@xxxx.xxx.xx
>;
(CS&TD KAI Compliance & Debt Operations)
@hmrc.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
- HMT
@hmtreasury.gov.uk>;
(CS&TD Individuals Policy, Income Tax)
@hmrc.gov.uk>;
(Counter-Avoidance)
@hmrc.gov.uk>;
(Counter-Avoidance)
@hmrc.gov.uk>;
(CS&TD) <xxx.xxxxx@xxxx.xxx.xx
>; Bristow, Carol (CS&TD Individuals Policy, Director)
<xxxxx.xxxxxxx@xxxx.xxx.xx >; Aiston, Mary (Counter-Avoidance) <xxxx.xxxxxx@xxxx.xxx.xx
>; Whittaker, Jane
(CS&TD KAI) <xxxx.xxxxxxxxx@xxxx.xxx.xx
>; Kantor, Suzy - HMT
; Russell, Beth -
HMT
Stanier, Ruth (CS&TD Director General) <xxxx.xxxxxxx@xxxx.xxx.xx >;
Ciniewicz, Penny (CCG Director General) <xxxxx.xxxxxxxxx@xxxx.xxx.xx
>;
- HMT
@hmtreasury.gov.uk>;
(CS&TD KAI Compliance & Debt
Operations)
@hmrc.gov.uk>
Subject: RE: [Commission from FST] Loan Charge Figures [OFFICIAL-SENSITIVE]
Hello
With thanks to
and others, please find attached the submission to the FST that provides an update on the Loan
Charge Review and an explanation of the updated figure.
We will provide further advice on this updated information and handling by Friday 11 October.
If you have any questions or queries, please do let me know,
Thanks,
HMRC | IPD | NICs Policy Adviser | Room 3C/15 | 100 Parliament Street | London | SW1A 2BQ |
|
From:
- HMT [mailto
@hmtreasury.gov.uk]
Sent: 01 October 2019 16:55
To:
(CS&TD)
@hmrc.gov.uk>
Cc:
- HMT
@hmtreasury.gov.uk>; Kantor, Suzy - HMT
k>;
- HMT
@hmtreasury.gov.uk>;
HMT
@hmtreasury.gov.uk>; FST, Action - HMT
Subject: [Commission from FST] Loan Charge Figures
Hi
I am locuming for
in FST’s office.
FST has been informed that the figures related to the repayment of the loan charge (“that 75% of this will come
from employers, and 25% from individuals”) are no longer accurate. FST would like to understand why this is the
case, including an explanation of how the old/new figures have been calculated.
Would you be able to provide FST with a note on this by COP tomorrow?
Please let me know if this deadline is not possible, or if you have any further questions on this commission.
Thanks,
cid:image002.png@01D57878.F0616120
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--- PDF page 9 ---
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ATTACHMENT: IR2023_59865.pdf
TEXT_FILE: IR2023_59865.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 1
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Text Relay service prefix number – 18001
OFFICIAL
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Mr Stephen Campbell
By email: request-1004222-
26aec79b@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 23 August 2023
Our ref:
IR2023/59865
Dear Mr Campbell
Freedom of Information Act 2000 (FOIA)
Thank you for your email of 15 August, which seeks a review of our original response to your
information request. Before proceeding with a full review of HMRC’s response I will require
some clarification from you.
Your representations on this matter suggest that the requested information, a briefing
‘addressing the 7 points raised by the FST and that needed answering by 4:30 pm that same
day’, has been withheld. However, that information was provided to you at page 3 of
HMRC’s response. This information exists within the body of an email rather than as a
separate briefing document.
I can confirm that the exemption at section 40(2) has only been used to withhold the contact
details of certain staff, where this exemption has been applied it is clearly marked on the
response document. In a similar manner, section 35(1)(d) has only been used to withhold
the email address of a ministerial private office. The use of this exemption is also clearly
marked on the letter.
In order that I can fully consider this review, please can you explain what part of the
response you are not content with.
Yours sincerely,
HM Revenue and Customs