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Use of s684(7A)(b) ITEPA 2003 with pre-2003 years
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was
successful
.
Imported path: /opt/loancharge/imports/wdtk/requests/use_of_s6847ab_itepa_2003_with_p
Open original request on WhatDoTheyKnow
Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/use_of_s6847ab_itepa_2003_with_p
TITLE: Use of s684(7A)(b) ITEPA 2003 with pre-2003 years
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
successful
.
REQUEST_SLUG: use_of_s6847ab_itepa_2003_with_p
CAPTURED_AT: 2026-05-19T07:21:42+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T13:02:54", "first_seen_page": "1", "first_query_term": "\"S684\"", "first_date_after": "2001/01/01", "first_date_before": "2027/01/01", "matched_query_terms": "\"S684\"", "matched_date_ranges": "2001/01/01 to 2027/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22S684%22/requests?commit=Filter&query=%22S684%22&request_date_after=2001%2F01%2F01&request_date_before=2027%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_34701.pdf | https://www.whatdotheyknow.com/request/use_of_s6847ab_itepa_2003_with_p/response/2444668/attach/3/FOI2023%2034701.pdf?cookie_passthrough=1 | application/pdf | 116316 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/use_of_s6847ab_itepa_2003_with_p/response/2444668/attach/html/3/FOI2023%2034701.pdf.html | | 0 bytes
================================================================================
MESSAGE 1 [outgoing]
HEADER: Darren Webb
24 May 2023
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
On 24 January 2023, in FOI2023/04297, I asked the following question:
"3) Will the discretion be applied retrospectively for periods before ITEPA 2003 was enacted? For instance, can HMRC disapply the PAYE rules for tax year 2001-2?"
On 21 February 2023, the FOI Team replied with:
"We understand your request as asking a speculative question concerning the potential application of the discretion."
------------------------------------------------------
Unfortunately, the FOI Team had been misinformed. They clearly weren't aware that the discretion had already been applied to pre-ITEPA years like 2001-2.
I would like to request some further information.
(a) which team(s)/group(s)/department(s) in HMRC provided information to the FOI Team in respect of FOI2023/04297?
(b) why weren't the FOI Team informed that the discretion had already been applied to pre-ITEPA years like 2001-2?
Yours faithfully,
Darren Webb
================================================================================
MESSAGE 2 [incoming]
HEADER: Team, FOI,
HM Revenue and Customs
24 May 2023
--------------------------------------------------------------------------------
Our ref: FOI2023/34701
Dear Darren Webb,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 24 May.
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 [outgoing]
HEADER: Darren Webb
29 June 2023
Delivered
--------------------------------------------------------------------------------
Dear Team, FOI,
Your ref: FOI2023/34701
I would be grateful if you could respond to this request, which is now about a week overdue.
Many thanks,
Darren
================================================================================
MESSAGE 4 [outgoing]
HEADER: Darren Webb
7 July 2023
Delivered
--------------------------------------------------------------------------------
Dear Team, FOI,
Your ref: FOI2023/34701
I would be grateful if you could respond to this request, which is now about 2 weeks overdue.
Many thanks,
Darren
================================================================================
MESSAGE 5 [outgoing]
HEADER: Darren Webb
17 July 2023
Delivered
--------------------------------------------------------------------------------
Dear Team, FOI,
Your ref: FOI2023/34701
I would be grateful if you could respond to this request, which is now about 3 weeks overdue.
Many thanks,
Darren
================================================================================
MESSAGE 6 [outgoing]
HEADER: Darren Webb
28 July 2023
Delivered
--------------------------------------------------------------------------------
Dear Team, FOI,
Your ref: FOI2023/34701
I would be grateful if you could respond to this request, which is now over a month overdue. Since your initial acknowledgement on 24 May, I haven't heard anything.
Regards,
Darren Webb
================================================================================
MESSAGE 7 [incoming]
HEADER: Team, FOI,
HM Revenue and Customs
31 July 2023
--------------------------------------------------------------------------------
Dear Darren Webb
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.
However, I want to assure you that we are still working on it, and aim to
issue the response shortly. I will update you further should we not be
able to issue the response within the next fortnight.
Kind regards
HMRC Freedom of Information Team
================================================================================
MESSAGE 8 [incoming]
HEADER: Team, FOI,
HM Revenue and Customs
13 October 2023
--------------------------------------------------------------------------------
1 Attachment
FOI2023 34701.pdf
113K
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Download
Dear Darren Webb,
We are writing in response to your request for information, received 24
May.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
ATTACHMENT TEXT EXTRACTION / OCR
================================================================================
--------------------------------------------------------------------------------
ATTACHMENT: FOI2023_34701.pdf
TEXT_FILE: FOI2023_34701.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
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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
OFFICIAL
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Darren Webb
By email: request-983749-
1ee4e87c@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 13 October 2023
Our ref:
FOI2023/34701
Dear Darren Webb
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 24 May, for the following information:
“On 24 January 2023, in FOI2023/04297, I asked the following question:
"3) Will the discretion be applied retrospectively for periods before ITEPA 2003 was
enacted? For instance, can HMRC disapply the PAYE rules for tax year 2001-2?"
On 21 February 2023, the FOI Team replied with:
"We understand your request as asking a speculative question concerning the potential
application of the discretion."
Unfortunately, the FOI Team had been misinformed. They clearly weren't aware that the
discretion had already been applied to pre-ITEPA years like 2001-2.
I would like to request some further information.
(a) which team(s)/group(s)/department(s) in HMRC provided information to the FOI Team in
respect of FOI2023/04297?
(b) why weren't the FOI Team informed that the discretion had already been applied to pre-
ITEPA years like 2001-2?”
Our response
We apologise for our delay in responding to you.
(a) In respect of FOI2023/04297, we can confirm that the Counter-Avoidance Directorate
provided the information to the FOI team.
(b) The FOI team were informed of HMRC’s consideration and exercise of the discretion in
respect of tax years before ITEPA was enacted. However, your previous request asked if the
discretion “will” be used – which HMRC interpreted as referring to a future use of the
--- PDF page 2 ---
2
OFFICIAL
OFFICIAL
OFFICIAL
discretion. As this was understood not to be a request for specific recorded information, but
rather a more general query about future compliance activity, the request was considered an
invalid request under the FOIA.
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