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Supplementary information for FOI2024/05474 - meeting notes/prep for HoC debate
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: Response to this request is
long overdue
. By law, under all circumstances,
HM Revenue and Customs
should have responded by now (
details
). The person who made the request can
complain
by
requesting an internal review
.
Imported path: /opt/loancharge/imports/wdtk/requests/supplementary_information_for_fo
Open original request on WhatDoTheyKnow
Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/supplementary_information_for_fo
TITLE: Supplementary information for FOI2024/05474 - meeting notes/prep for HoC debate
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: Response to this request is
long overdue
. By law, under all circumstances,
HM Revenue and Customs
should have responded by now (
details
). The person who made the request can
complain
by
requesting an internal review
.
REQUEST_SLUG: supplementary_information_for_fo
CAPTURED_AT: 2026-05-19T07:09:52+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:55:55", "first_seen_page": "1", "first_query_term": "\"Loan Charge\"", "first_date_after": "2024/01/01", "first_date_before": "2025/01/01", "matched_query_terms": "\"Amyas Morse\" | \"Loan Charge\" | \"disguised remuneration\"", "matched_date_ranges": "2001/01/01 to 2027/01/01 | 2024/01/01 to 2025/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22Loan%20Charge%22/requests?commit=Filter&query=%22Loan+Charge%22&request_date_after=2024%2F01%2F01&request_date_before=2025%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}
ATTACHMENTS:
- FOI2024_60135.pdf | https://www.whatdotheyknow.com/request/supplementary_information_for_fo/response/2685487/attach/3/FOI2024%2060135.pdf?cookie_passthrough=1 | application/pdf | 175349 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/supplementary_information_for_fo/response/2685487/attach/html/3/FOI2024%2060135.pdf.html | | 0 bytes
- FOI2024_60135_Meeting_Invitations.pdf | https://www.whatdotheyknow.com/request/supplementary_information_for_fo/response/2685487/attach/4/FOI2024%2060135%20Meeting%20Invitations.pdf?cookie_passthrough=1 | application/pdf | 1178070 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/supplementary_information_for_fo/response/2685487/attach/html/4/FOI2024%2060135%20Meeting%20Invitations.pdf.html | | 0 bytes
- FOI2024_94534.pdf | https://www.whatdotheyknow.com/request/supplementary_information_for_fo/response/2726424/attach/3/FOI2024%2094534.pdf?cookie_passthrough=1 | application/pdf | 177656 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/supplementary_information_for_fo/response/2726424/attach/html/3/FOI2024%2094534.pdf.html | | 0 bytes
- Attachment_1_Meeting_6_2024_Lead_NED_Briefing_for_FST_bilat_24_Jan_24.pdf | https://www.whatdotheyknow.com/request/supplementary_information_for_fo/response/2726424/attach/4/Attachment%201%20Meeting%206%202024%20Lead%20NED%20Briefing%20for%20FST%20bilat%2024%20Jan%2024.pdf?cookie_passthrough=1 | application/pdf | 47161 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/supplementary_information_for_fo/response/2726424/attach/html/4/Attachment%201%20Meeting%206%202024%20Lead%20NED%20Briefing%20for%20FST%20bilat%2024%20Jan%2024.pdf.html | | 0 bytes
- Attachment_2_Copy_of_Jonathan_s_Email.pdf | https://www.whatdotheyknow.com/request/supplementary_information_for_fo/response/2726424/attach/5/Attachment%202%20Copy%20of%20Jonathan%20s%20Email.pdf?cookie_passthrough=1 | application/pdf | 99661 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/supplementary_information_for_fo/response/2726424/attach/html/5/Attachment%202%20Copy%20of%20Jonathan%20s%20Email.pdf.html | | 0 bytes
================================================================================
MESSAGE 1 [outgoing]
HEADER: Gary Tinker
14 May 2024
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
I am writing to follow up on a recent Freedom of Information (FOI) request dated 24/2/24, your reference FOI2024/05474 regarding meetings on the Loan Charge, specifically those involving directors of HM Revenue and Customs (HMRC) between 8 January 2024 and 25 January 2024.
Given the response that no notes, summaries, or agendas exist for most of these meetings, I am seeking to obtain further details that would typically accompany the scheduling and coordination of such meetings. This information is crucial to understanding the preparations and discussions around the Loan Charge, a matter of significant public interest.
Please provide copies of the following:
Meeting Invitations:
Copies of all meeting invitations sent to attendees, including any directors of HMRC, the Financial Secretary to the Treasury (FST), or the Chancellor of the Exchequer regarding the Loan Charge.
Attached Documents:
Any documents or files that were attached to these meeting invitations. These might include, but are not limited to, preliminary briefing notes, agendas, or discussion documents related to the Loan Charge.
Given that these meetings have been acknowledged in your previous response, it seems reasonable to presume that invitations and possibly preparatory documents were circulated to organize and inform the discussions.
I understand that under the Freedom of Information Act, I am entitled to a response within 20 working days of your receipt of this request. I appreciate your cooperation and look forward to your prompt response.
Yours faithfully,
Gary Tinker
================================================================================
MESSAGE 2 [incoming]
HEADER: Information Rights Unit,
HM Revenue and Customs
15 May 2024
--------------------------------------------------------------------------------
Our ref: FOI2024/60135
Dear Gary Tinker,
Thank you for your request, which was received on 14 May.
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 12 June 2024, we will write to let you know the
reason and when you can expect a response.
Yours sincerely
HMRC Information Rights Unit
================================================================================
MESSAGE 3 [incoming]
HEADER: Information Rights Unit,
HM Revenue and Customs
12 June 2024
--------------------------------------------------------------------------------
Dear Gary Tinker
I am writing to update you on the status of your FOI request and to
apologise for our delay in issuing a response.
In dealing with all FOI requests HMRC works to the standard set by the
independent Information Commissioner's Office (ICO), which is to deal with
at least 90% of FOI requests within 20 working days of receipt. While we
meet this target most of time, there are some cases that take longer than
20 days to process (for example, because of their complexity). Your FOI
request is one such case.
I want to assure you that we are still working on your request and aim to
provide a reply shortly.
Kind regards
HMRC Information Rights Unit
================================================================================
MESSAGE 4 [incoming]
HEADER: Information Rights Unit,
HM Revenue and Customs
20 June 2024
--------------------------------------------------------------------------------
2 Attachments
FOI2024 60135.pdf
171K
View
Download
FOI2024 60135 Meeting Invitations.pdf
1.1M
View
Download
Dear Mr Tinker
We are writing in response to your request for information, received 15
May 2024.
Yours sincerely,
HMRC Information Rights Unit
================================================================================
MESSAGE 5 [outgoing]
HEADER: Gary Tinker
15 July 2024
Delivered
--------------------------------------------------------------------------------
Dear Information Rights Unit,
Thank you for your response to FOI, your reference FOI2024 60135.
I would like some further clarification as it appears that there are documents in scope that have not released by HMRC.
My FOI asked for
" Please provide copies of the following:
Meeting Invitations:
Copies of all meeting invitations sent to attendees, including any directors of HMRC, the
Financial Secretary to the Treasury (FST), or the Chancellor of the Exchequer regarding the
Loan Charge.
Attached Documents:
Any documents or files that were attached to these meeting invitations. These might include,
but are not limited to, preliminary briefing notes, agendas, or discussion documents related
to the Loan Charge.
Given that these meetings have been acknowledged in your previous response, it seems
reasonable to presume that invitations and possibly preparatory documents were circulated
to organize and inform the discussions.”
The documents released indicate that an agenda was produced and circulated for the meeting
24/1/2024 15:00-1530 subject 'Jim FST Pre-meet on LC'
This meeting was organised by Secs , Perm (HMRC)
'I'll email through a suggested agenda'
Please provide a copy of the agenda that was emailed.
Also
There was a meeting arranged for 24/1/2024 subject 'FST Pre-Meet and Lead NED bilateral'
This meeting was organised by Secs , Perm (HMRC)
This refers to a briefing document to be shared with Jayne-Anne in advance of her meeting with the FST.
Please provide a copy of the briefing document.
Also
The meeting 24/1/2024 12:30-13:00 subject 'Loan Charge numbers'
This meeting was organised by Jonathan Athow (CS&TD)
It refers to an email 'As per Jonathan's email 23/01@08:58'
Please provide a copy of Jonathan's email . I believe that this is Jonathan Smith's email.
Yours sincerely,
Gary Tinker
================================================================================
MESSAGE 6 [incoming]
HEADER: Information Rights Unit,
HM Revenue and Customs
17 July 2024
--------------------------------------------------------------------------------
Our ref: FOI2024/94534
Dear Mr Tinker,
Thank you for your request, which was received on 15 July.
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 August 2024, we will write to let you know the
reason and when you can expect a response.
Yours sincerely
HMRC Information Rights Unit
================================================================================
MESSAGE 7 [incoming]
HEADER: Information Rights Unit,
HM Revenue and Customs
13 August 2024
--------------------------------------------------------------------------------
3 Attachments
FOI2024 94534.pdf
173K
View
Download
Attachment 1 Meeting 6 2024 Lead NED Briefing for FST bilat 24 Jan 24.pdf
46K
View
Download
Attachment 2 Copy of Jonathan s Email.pdf
97K
View
Download
Dear Mr Tinker,
We are writing in response to your request for information, received 15
July.
Yours sincerely,
HMRC Information Rights Unit
================================================================================
ATTACHMENT TEXT EXTRACTION / OCR
================================================================================
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ATTACHMENT: Attachment_1_Meeting_6_2024_Lead_NED_Briefing_for_FST_bilat_24_Jan_24.pdf
TEXT_FILE: Attachment_1_Meeting_6_2024_Lead_NED_Briefing_for_FST_bilat_24_Jan_24.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
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--- PDF page 1 ---
OFFICIAL
OFFICIAL
LEAD NON-EXECUTIVE DIRECTOR BRIEFING FOR FST BILATERAL – WEDNESDAY 24 JAN 2024
Item 1: HMRC Financial plans, customer service demand reduction and efficiencies
Redacted – Out of scope
Item 2: HMRC and HMT Ministerial accountabilities, the role of the Board and HMRC ExCom
Redacted – Out of scope
Item 3: Loan Charge implementation and HMRC’s communication with customers
Key points to make:
•
HMRC continues to support taxpayers to resolve their use of disguised remuneration schemes,
including helping those who need extra support.
•
Once a customer has agreed the tax liability, we can discuss options for additional time to pay where
needed.
•
We know that receiving a tax bill is unwelcome and can be stressful. We want to provide customers
with as much support as possible to help them pay the tax they owe. This includes agreeing an
affordable and sustainable instalment plan based on taxpayers’ specific circumstances and for as long
as they need.
•
HMRC has implemented the accepted recommendations from the Independent Loan Charge Review
conducted by Lord Morse in 2019.
•
In response to the review by Lord Morse, the Government agreed that all taxpayers with an open
enquiry should be contacted at least annually.
•
All individuals subject to the Loan Charge have received communication from HMRC and been asked to
engage with HMRC to discuss their liabilities.
•
HMRC also has an ongoing and successful relationship with a number of customer representative
bodies, such as the Low Incomes Tax Reform Group and Tax Aid. It has already worked in partnership
with them (and will continue to) to carefully develop its customer correspondence. This not only involves
early sharing of letters, but also the rep bodies publishing them on their websites and providing general
advice on actions customers need to take.
Background:
•
On Thursday 18th January the FST attended a debate in the House of Commons regarding the Loan
Charge. Contributions to the debate largely repeated longstanding criticism of HMRC and our treatment
of users of disguised remuneration tax avoidance schemes. There were also parallels drawn with the
Post Office’s treatment of sub-postmasters – a suggestion we strongly disagree with. The Loan Charge
and Horizon scandal are incomparable. Users of DR avoidance schemes have not been accused or
convicted of criminal offences. It is wrong to compare that to people who were imprisoned for a theft
that did not take place.
•
The Loan Charge (LC) was announced at Budget 2016 to tackle the large number of cases involving
disguised remuneration (DR) tax avoidance which are used to avoid paying tax on employment income.
--- PDF page 2 ---
OFFICIAL
OFFICIAL
•
The LC works by adding together all the outstanding loans and taxing them as income in one year (5
April 2019). The aim was to encourage people to settle their affairs and pay the tax they owe rather
than facing the charge.
•
Income received in the form of loans under DR schemes has always been taxable. The Supreme Court
decided in 2017 that income provided through a third party as part of a DR scheme were taxable as
income. Prior to the Supreme Court reaching its decision, the Government introduced comprehensive
anti-avoidance legislation in 2011 to put this beyond doubt.
•
HMRC has taken steps over the years to tackle the schemes, in particular trying to resolve cases via
compliance interventions and litigation which was lengthy and costly.
•
Customers had three years to either repay their loans or settle their tax liability prior to the Loan Charge
arising in April 2019. If they did not, the Loan Charge should have been shown on their 2018-19 tax
return. Those needing to declare the Loan Charge had until September 2020 to submit their return and
agree to payment of the tax due without incurring penalties.
•
The LC was subject to significant parliamentary pressure. The main concerns were about whether the
LC undermined taxpayers’ rights (it was perceived by critics to be retrospective and originally included
loans made from after 5 April 1999 which many felt was too far to go back) and about the impact on
those affected.
•
In September 2019, the government asked the former Comptroller and Auditor General, Sir Amyas
Morse to lead the Independent Loan Charge Review (“the Review”). He was asked to consider whether
the Loan Charge was an appropriate response to the tax avoidance behaviour in question, and whether
changes announced by the government in advance of, and since, the Loan Charge came into effect,
addressed any legitimate concerns that had been raised about the impact of the Loan Charge on
individuals, including affordability for those affected. The Review was published in December 2019. In
response the government accepted all but one of the twenty recommendations.
Work of Customer Experience Committee (CEC):
•
CEC had oversight of both the new Charter standards and the Customers who need extra help
principles before they were published in November 2020.
•
CEC had a discussion in 2020 about the translation of the Charter into compliance professional
standards (which have been used for some years across CCG including Counter Avoidance, but not
published until July 23).
•
We don't think there have been recent discussions (in the last two years) on either the customers who
need extra help principles or compliance professional standards.
Item 4: HMRC resourcing
Redacted – Out of scope
--------------------------------------------------------------------------------
ATTACHMENT: Attachment_2_Copy_of_Jonathan_s_Email.pdf
TEXT_FILE: Attachment_2_Copy_of_Jonathan_s_Email.pdf.txt
METHOD: pdf_ocr
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PAGES: 1
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--- PDF page 1 ---
OFFICIAL
Relating to meeting 7 of our previous response. This is the 08:58 email requested.
S40(2)
S40(2)
S40(2)
--------------------------------------------------------------------------------
ATTACHMENT: FOI2024_60135.pdf
TEXT_FILE: FOI2024_60135.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 3
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--- 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
Information Rights Unit
S1727
8 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Gary Tinker
By email:
request-1130158-44583e97@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 20 June 2024
Our ref:
FOI2024/60135
Dear Gary Tinker,
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 14 May, for the following information:
“I am writing to follow up on a recent Freedom of Information (FOI) request dated 24/2/24,
your reference FOI2024/05474 regarding meetings on the Loan Charge, specifically those
involving directors of HM Revenue and Customs (HMRC) between 8 January 2024 and 25
January 2024.
Given the response that no notes, summaries, or agendas exist for most of these meetings, I
am seeking to obtain further details that would typically accompany the scheduling and
coordination of such meetings. This information is crucial to understanding the preparations
and discussions around the Loan Charge, a matter of significant public interest.
Please provide copies of the following:
Meeting Invitations:
Copies of all meeting invitations sent to attendees, including any directors of HMRC, the
Financial Secretary to the Treasury (FST), or the Chancellor of the Exchequer regarding the
Loan Charge.
Attached Documents:
Any documents or files that were attached to these meeting invitations. These might include,
but are not limited to, preliminary briefing notes, agendas, or discussion documents related
to the Loan Charge.
Given that these meetings have been acknowledged in your previous response, it seems
reasonable to presume that invitations and possibly preparatory documents were circulated
to organize and inform the discussions.”
Our response
Please accept our apologies for the delay in responding to your request.
--- PDF page 2 ---
2 OFFICIAL
OFFICIAL
We can confirm that we hold the information requested, where we have identified seven
meeting invitations within the scope of your request. We have also identified one attached
document within the scope of your request. Copies of these meeting invitations and the
attached document are included in the annex to this response.
For the purposes of this FOIA request only information relating to the Loan Charge was
considered in scope of this request. Any other subjects included for discussion in these
meetings have not been disclosed as part of this request.
Section 40(2)
The names of officials below Senior Civil Service Grade 1 have been withheld by virtue of
section 40(2) FOIA. This is because your request relates to identifiable individuals and,
therefore, seeks information that is considered personal data under the UK General Data
Protection Regulation (UK GDPR). Such information is exempt from disclosure under
section 40(2) of the FOIA, on the basis that disclosure would contravene the data protection
principles (as described under FOIA section 40(3A)(a)). This part of the section 40
exemption is absolute, and we are not required to consider any public interest arguments for
and against disclosure.
Article 5(1)(a) of the UK GDPR requires that personal information is processed lawfully, fairly
and in a transparent manner; processing includes disclosure. Fairness means personal data
should only be handled in ways that people would reasonably expect and not used in ways
that may adversely affect them. Our staff (below Senior Civil Servant Grade 1) would
reasonably expect that their personal data would not be put into the public domain. Such a
disclosure would be unfair processing.
Section 31(1)(a)
We consider the location, phone conference ID, meeting ID, and passcode (for meeting
invite) to be exempt from release under section 31(1)(a) FOIA. Section 31 states:
(1) Information which is not exempt information by virtue of section 30 is exempt
information if its disclosure under this Act would, or would be likely to, prejudice –
(a) The prevention or detection of crime,
We consider that the details highlighted falls within the scope of this exemption as releasing
this information could allow opportunists to attempt to contact or influence officials through
improper channels which could disrupt their day-today activities, as well as providing
opportunities for targeted cyber-attacks against our systems.
Section 31 is a qualified exemption, so we are required to conduct a public interest test as
set out in section 2(2)(b). This means that after it has been decided that the exemption is
engaged, the public interest in releasing the information must be considered. If the public
interest in disclosing the information outweighs the public interest in withholding it, then the
exemption does not apply, and the information must be released.
We accept that there is a public interest in transparency and accountability around the IT
systems HMRC uses. There is also interest in the general public being informed of the
security measures that are in place to protect government systems and inappropriate access
to officials.
Release of this information on location, phone conference ID, meeting ID, and passcode (for
meeting invite) could make HMRC staff more vulnerable to approaches outside of regular
contact channels. As such, release of this information would make HMRC’s computer
systems vulnerable by providing information valuable to anyone wishing to undertake more
targeted cyber-attacks against our systems. There is an overwhelming public interest in
keeping government computer systems secure which would be served by non-disclosure.
--- PDF page 3 ---
3 OFFICIAL
OFFICIAL
We have concluded that the public interest is served by ensuring that all our systems are
fully protected and continue to provide the least cost to the public purse, minimising
additional burden to taxpayers.
Therefore, withholding this information outweighs the public interest in disclosure and the
section 31(1)(a) exemption must be upheld.
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
--------------------------------------------------------------------------------
ATTACHMENT: FOI2024_60135_Meeting_Invitations.pdf
TEXT_FILE: FOI2024_60135_Meeting_Invitations.pdf.txt
METHOD: pdf_ocr
OCR_USED: True
PAGES: 5
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--- PDF page 1 ---
Meeting Invitations
Meeting 1: Invitation to ‘Loan Charge debate’ meeting held on 17 January 2024.
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Thank you.
Microsoft Teams meeting
Join on your computer, mobile spp or room device
OFFICIAL
--- PDF page 2 ---
Meeting 3: Invitation to ‘Taking stock on [redacted out of scope] APPG etc.’ meeting held on 19 January 2024.
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Thanks,
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Join on your computer, mobile app of room device
OFFICIAL
--- PDF page 3 ---
Meeting 5: Invitation to ‘De-brief LC’ meeting held on 22 January 2024.
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Meeting 6: Invitation to ‘Pre-meet FST and Lead NED bilateral’ meeting held on 22 January 2024.
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fiold any questions,
Current bilateral agenda:
jementation and HMIRC’s communication with customers - Jonathan Smith/Pete DowningiCerys.
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OFFICIAL
--- PDF page 4 ---
Meeting 7: Invitation to ‘Loan Charge numbers’ meeting held on 22 January 2024.
-
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email 23/01(@08'58.
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OFFICIAL
--- PDF page 5 ---
Attached Documents
We have identified one attached document; an email attached to the meeting scheduler for meeting 3.
|HMRevenue
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OFFICIAL
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ATTACHMENT: FOI2024_94534.pdf
TEXT_FILE: FOI2024_94534.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 3
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--- 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
Information Rights Unit
S1727
8 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Mr Gary Tinker
By email:
request-1130158-44583e97@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 13 August 2024
Our ref:
FOI2024/94534
Dear Mr Tinker,
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 15 July, for the following information:
“Thank you for your response to FOI, your reference FOI2024 60135. I would like some
further clarification as it appears that there are documents in scope that have not released
by HMRC. My FOI asked for:
" Please provide copies of the following:
Meeting Invitations:
Copies of all meeting invitations sent to attendees, including any directors of HMRC, the
Financial Secretary to the Treasury (FST), or the Chancellor of the Exchequer regarding the
Loan Charge.
Attached Documents:
Any documents or files that were attached to these meeting invitations. These might include,
but are not limited to, preliminary briefing notes, agendas, or discussion documents related
to the Loan Charge.
Given that these meetings have been acknowledged in your previous response, it seems
reasonable to presume that invitations and possibly preparatory documents were circulated
to organize and inform the discussions."
[1] The documents released indicate that an agenda was produced and circulated for the
meeting 24/1/2024 15:00-1530 subject 'Jim FST Pre-meet on LC'. This meeting was
organised by Secs, Perm (HMRC) 'I'll email through a suggested agenda'. Please provide a
copy of the agenda that was emailed.
[2] Also, there was a meeting arranged for 24/1/2024 subject 'FST Pre-Meet and Lead NED
bilateral'. This meeting was organised by Secs, Perm (HMRC). This refers to a briefing
document to be shared with Jayne-Anne in advance of her meeting with the FST.
Please provide a copy of the briefing document.
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[3] Also, the meeting 24/1/2024 12:30-13:00 subject 'Loan Charge numbers'. This meeting
was organised by Jonathan Athow (CS&TD) It refers to an email 'As per Jonathan's email
23/01@08:58'. Please provide a copy of Jonathan's email . I believe that this is Jonathan
Smith's email.”
Our response
We can confirm that we hold the information requested. Each question has been numbered
when addressing for ease of reference.
Question one
This is the information held relating to an agenda for that meeting, taken from notes made by
Jim Harra’s office:
“There isn't an agenda for Jim's trilat (Beth R and Dan Y-S will also be in the meeting) with
the FST at 5pm.
Some of us met on Friday and agreed actions on (1) rebutting misleading comments from
the debate and looking into the options for doing this (2) producing example LC customer
journeys for the FST (for old and new cases).
I can follow these up after the meeting today. The FST's office asked for today's trilat late on
Friday. It feels like we should use this pre-meet to anticipate and prepare for the FST's likely
next steps on the LC. Please feel free to suggest other items for discussion.”
Question two
This briefing is accompanying this letter titled ‘Attachment 1’. Issues unrelated to the
information requested on the Loan Charge have been redacted as ‘out of scope’.
Question three
This email is accompanying this letter titled ‘Attachment 2’. The names and telephone
contact details of junior officials have been redacted under section 40(2) of the FOIA. Please
refer to the section below for full context and reasoning as to why this exemption applies.
Section 40(2)
The names and contact details of officials below Senior Civil Service Grade 1 have been
withheld by virtue of section 40(2) FOIA. This is because your request relates to identifiable
individuals and, therefore, seeks information that is considered personal data under the UK
General Data Protection Regulation (UK GDPR). Such information is exempt from disclosure
under section 40(2) of the FOIA, on the basis that disclosure would contravene the data
protection principles (as described under FOIA section 40(3A)(a)). This part of the section 40
exemption is absolute, and we are not required to consider any public interest arguments for
and against disclosure.
Article 5(1)(a) of the UK GDPR requires that personal information is processed lawfully, fairly
and in a transparent manner; processing includes disclosure. Fairness means personal data
should only be handled in ways that people would reasonably expect and not used in ways
that may adversely affect them. Our staff (below Senior Civil Servant Grade 1) would
reasonably expect that their personal data would not be put into the public domain. Such a
disclosure would be unfair processing.
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.
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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