Sir Amyas Morse review into Loan Charge initial draft

Source: WhatDoTheyKnow
Authority: HM Treasury
Status: We're waiting for Damian Cattigan to read recent responses and update the status.
Imported path: /opt/loancharge/imports/wdtk/requests/sir_amyas_morse_review_into_loan
Open original request on WhatDoTheyKnow
Imported text

SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/sir_amyas_morse_review_into_loan
TITLE: Sir Amyas Morse review into Loan Charge initial draft
AUTHORITY: HM Treasury
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hm_treasury
STATUS: We're waiting for
Damian Cattigan
to read recent responses and update the status.
REQUEST_SLUG: sir_amyas_morse_review_into_loan
CAPTURED_AT: 2026-05-19T07:07:34+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:54:55", "first_seen_page": "1", "first_query_term": "\"Loan Charge\"", "first_date_after": "2022/01/01", "first_date_before": "2023/01/01", "matched_query_terms": "\"Amyas Morse\" | \"Loan Charge\" | \"Morse Review\"", "matched_date_ranges": "2001/01/01 to 2027/01/01 | 2022/01/01 to 2023/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22Loan%20Charge%22/requests?commit=Filter&query=%22Loan+Charge%22&request_date_after=2022%2F01%2F01&request_date_before=2023%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}

ATTACHMENTS:
- FOI2022_22952_FOI_Response_Issued_2022_12_07.pdf | https://www.whatdotheyknow.com/request/sir_amyas_morse_review_into_loan/response/2184451/attach/3/FOI2022%2022952%20FOI%20Response%20Issued%202022%2012%2007.pdf?cookie_passthrough=1 | application/pdf | 79167 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/sir_amyas_morse_review_into_loan/response/2184451/attach/html/3/FOI2022%2022952%20FOI%20Response%20Issued%202022%2012%2007.pdf.html |  | 0 bytes

================================================================================
MESSAGE 1 [outgoing]
HEADER: Damian Cattigan
11 November 2022
Delivered
--------------------------------------------------------------------------------
Dear HM Treasury,
I would like to ask HMT to share the Amyas Morse Loan Charge Review draft that was shared with a small number of HMRC staff under "strictly controlled conditions" and was (apparently) marked-up by hand before being returned to Loan Charge Review Secretariat for factual errors to be corrected.
Other similar requests have been made here :
https://www.whatdotheyknow.com/request/s
...
https://www.whatdotheyknow.com/request/m
...
In the response to this, HMRC confirmed that they received a printed draft of the Morse Review which was marked-up by hand and returned to the Loan Charge Review Secretariat. I am asking that the supplied draft be shared so that the "factual errors" corrected by the small HMRC team can be ascertained.
Please publish the review draft document in full and in the state it was in before being printed and handed over to the small HMRC team who manually checked it. Unfortunately, HMRC didn't keep a record of the marked-up version they handed back to LCR Secretariat but an electronic version of the draft is obviously available from the computer systems supplied to the HMC staff who were seconded to the independent LCR team.
The paragraph on page 2 of the FOIA response I received from HMRC makes clear that LCR Secretariat has the relevant document version:
"A small number of government officials in HMRC and HM Treasury were provided early sight
of the Independent Loan Charge Review under strict and controlled conditions. This was to
correct any factual errors ahead of publication and was provided in hard copy. All copies
were returned to Sir Amyas Morse and the Review team and HMRC did not retain any
copies.
"
I am asking for the electronic version of the document draft that produced this hard copy to be produced in full.
Yours faithfully,
Damian D Cattigan

================================================================================
MESSAGE 2 [incoming]
HEADER: FOI Requests,
        HM Treasury
11 November 2022
--------------------------------------------------------------------------------
Our ref: FOI2022/22952
Dear Damian Cattigan,
Thank you for your request for information which we are considering under
the terms of the Freedom of Information Act 2000.
This is to confirm receipt of your request and to let you know that it is
receiving attention. If you have any enquiries regarding your request do
not hesitate to contact us.
Please note: HM Treasury has a dedicated email address for the public to
make Freedom of Information requests: [
email address
]
Yours sincerely
Information Rights Unit | Correspondence and Information Rights | HM
Treasury, 1 Horse Guards Road, London, SW1A 2HQ [1]www.gov.uk/hm-treasury
References
Visible links
1.
http://www.gov.uk/hm-treasury

================================================================================
MESSAGE 3 [incoming]
HEADER: FOI Requests,
        HM Treasury
7 December 2022
--------------------------------------------------------------------------------
1 Attachment
FOI2022 22952 FOI Response Issued 2022 12 07.pdf
77K
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Download
Dear Damian Cattigan
Please find attached a response to your recent FOI request.
Yours sincerely
Information Rights Unit | Correspondence and Information Rights | HM
Treasury, 1 Horse Guards Road, London, SW1A 2HQ [1]www.gov.uk/hm-treasury
References
Visible links
1.
http://www.gov.uk/hm-treasury

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ATTACHMENT TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2022_22952_FOI_Response_Issued_2022_12_07.pdf
TEXT_FILE: FOI2022_22952_FOI_Response_Issued_2022_12_07.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 3
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--- PDF page 1 ---
Information Rights Unit 
HM Treasury 
1 Horse Guards Road 
London 
SW1A 2HQ 
Damian Cattigan 
 
 
 
 
 
Dear Damian Cattigan 
 
020 7270 5000 
foirequests@hmtreasury.gov.uk 
www.gov.uk/hm-treasury 
 
7 December 2022 
 
Ref: FOI2022/22952 
 
 
Freedom of Information Act 2000 
 
Thank you for your enquiry of 11 November 2022, which we have considered under the 
terms of the Freedom of Information Act 2000 (the FOI Act). 
 
You asked for the following information: 
 
I would like to ask HMT to share the Amyas Morse Loan Charge Review draft that 
was shared with a small number of HMRC staff under "strictly controlled conditions" 
and was (apparently) marked-up by hand before being returned to Loan Charge 
Review Secretariat for factual errors to be corrected. 
 
Other similar requests have been made here : 
 
https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.whatdo
theyknow.com%2Frequest%2Fs&amp;data=05%7C01%7Cfoirequests%40hmtreasur
y.gov.uk%7Ca35aea89fe0d4b07cd5908dac3b66937%7Ced1644c505e049e6bc39fcf
7ac51c18c%7C0%7C0%7C638037485459326888%7CUnknown%7CTWFpbGZsb3d8
eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3
000%7C%7C%7C&amp;sdata=RY6NXTTWTPryLoCpufKbUwnKuNm0x3%2FpPe44dp
%2FgWOA%3D&amp;reserved=0... 
https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.whatdo
theyknow.com%2Frequest%2Fm&amp;data=05%7C01%7Cfoirequests%40hmtreasu
ry.gov.uk%7Ca35aea89fe0d4b07cd5908dac3b66937%7Ced1644c505e049e6bc39fcf
7ac51c18c%7C0%7C0%7C638037485459326888%7CUnknown%7CTWFpbGZsb3d8
eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3
000%7C%7C%7C&amp;sdata=Q%2BJvUKe47d2UxBRYnKwZEZCEIml8eFzm9via4wXE
Ksw%3D&amp;reserved=0... 
 
In the response to this, HMRC confirmed that they received a printed draft of the 
Morse Review which was marked-up by hand and returned to the Loan Charge 
Review Secretariat. I am asking that the supplied draft be shared so that the "factual 
errors" corrected by the small HMRC team can be ascertained. 
 
Please publish the review draft document in full and in the state it was in before 
being printed and handed over to the small HMRC team who manually checked it. 
Unfortunately, HMRC didn't keep a record of the marked-up version they handed 
back to LCR Secretariat but an electronic version of the draft is obviously available 
from the computer systems supplied to the HMC staff who were seconded to the 
independent LCR team. 
 
The paragraph on page 2 of the FOIA response I received from HMRC makes clear 
that LCR Secretariat has the relevant document version:

--- PDF page 2 ---
"A small number of government officials in HMRC and HM Treasury were provided 
early sight of the Independent Loan Charge Review under strict and controlled 
conditions. This was to correct any factual errors ahead of publication and was 
provided in hard copy. All copies were returned to Sir Amyas Morse and the Review 
team and HMRC did not retain any copies. 
 
I am asking for the electronic version of the document draft that produced this hard 
copy to be produced in full.” 
 
 
As you may be aware, the Information Commissioner’s Office (ICO) has recently found in 
HM Treasury’s favour in relation to an identical request (ICO reference IC-99461-W7Y6). 
The ICO found that HM Treasury was entitled to reply upon section 12 to refuse this 
request and acknowledged that on the balance of probabilities, HM Treasury is unlikely to 
hold the information. 
 
The 
ICO’s 
Decision 
Notice 
can 
be 
found 
here: 
https://ico.org.uk/action-weve-
taken/decision-notices/ic-99461-w7y6/ 
 
HM Treasury has received a number of FOI requests identical to this one. We believe that 
requesters are acting in concert with a view to disrupting the work of the department. The 
ICO has found such an activity to be vexatious and we therefore consider it engages 
section 14(1) of the FOI Act. 
 
We would ask you to bear this in mind when considering making further FOI requests as 
you should be aware that we may refuse a request if we consider it engages Section 14(1). 
 
If you have any queries about this letter, please contact us. Please quote the reference 
number above in any future communications. 
 
Yours sincerely 
 
Information Rights Unit

--- PDF page 3 ---
Copyright notice 
 
Most documents HM Treasury supplies in response to a Freedom of Information request, 
including this letter, continue to be protected by Crown copyright. This is because they will 
have been produced by Government officials as part of their work. You are free to use 
these documents for your information, for any non-commercial research you may be doing 
and for news reporting. Any other re-use, for example commercial publication, will require 
the permission of the copyright holder. Crown copyright is managed by The National 
Archives and you can find details on the arrangements for re-using Crown copyright 
material at: http://www.nationalarchives.gov.uk/information-management/re-using-public-
sector-information/uk-government-licensing-framework/crown-copyright/ 
 
Your right to complain under the Freedom of Information Act 2000 
If you are not happy with this reply, you can request a review by writing to HM Treasury, 
Information Rights Unit, 1 Horse Guards Road, London SW1A 2HQ or by emailing us at the 
address below. Any review request must be made within 40 working days of the date of 
this letter. 
Email: foirequests@hmtreasury.gov.uk 
 
It would assist our review if you set out which aspects of the reply concern you and why 
you are dissatisfied. 
 
If you are not content with the outcome of the review, you may apply directly to the 
Information Commissioner for a decision. Generally, the Commissioner will not make a 
decision unless you have exhausted the complaints procedure provided by HM Treasury 
which is outlined above. 
The Information Commissioner can be contacted at: The Information Commissioner’s 
Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF (or via their website at: 
https://ico.org.uk).
Loan Charge FOI

Sir Amyas Morse review into Loan Charge initial draft

Imported text

Loan Charge FOI
