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Visibility of HMRC's campaign to challenge DR schemes
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was
refused
by
HM Revenue and Customs
.
Imported path: /opt/loancharge/imports/wdtk/requests/visibility_of_hmrcs_campaign_to
Open original request on WhatDoTheyKnow
Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/visibility_of_hmrcs_campaign_to
TITLE: Visibility of HMRC's campaign to challenge DR schemes
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
refused
by
HM Revenue and Customs
.
REQUEST_SLUG: visibility_of_hmrcs_campaign_to
CAPTURED_AT: 2026-05-19T07:23:52+00:00
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ATTACHMENTS:
- FOI2021_15485.pdf | https://www.whatdotheyknow.com/request/visibility_of_hmrcs_campaign_to/response/1841764/attach/3/FOI2021%2015485.pdf?cookie_passthrough=1 | application/pdf | 214398 bytes
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- IR2021_18085.pdf | https://www.whatdotheyknow.com/request/visibility_of_hmrcs_campaign_to/response/1860549/attach/3/IR2021%2018085.pdf?cookie_passthrough=1 | application/pdf | 211243 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/visibility_of_hmrcs_campaign_to/response/1860549/attach/html/3/IR2021%2018085.pdf.html | | 0 bytes
================================================================================
MESSAGE 1 [outgoing]
HEADER: Adrian
7 July 2021
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
Jim Harra stated that for 20years HMRC challenged DR schemes.
(as per his email in January 2019)
Please could you provide me with what this programme of work entailed ?
Yours faithfully,
Adrian Mazery
================================================================================
MESSAGE 2 [incoming]
HEADER: FOI Team,
HM Revenue and Customs
8 July 2021
--------------------------------------------------------------------------------
Our ref: FOI2021/15485
Dear Mr Mazery,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 7th July which has been passed to
HMRC's Freedom of Information Team.
We have allocated the above reference which you should quote if you need
to contact us.
The Team will arrange for a reply to be sent to you which will either
comply with HMRC's 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 a nswer.
As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.
Yours sincerely
HMRC Freedom of Information Act Team
================================================================================
MESSAGE 3 [incoming]
HEADER: FOI Team,
HM Revenue and Customs
26 July 2021
--------------------------------------------------------------------------------
1 Attachment
FOI2021 15485.pdf
209K
View
Download
Dear Mr Mazery,
We are writing in response to your request for information, received 7
July.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
MESSAGE 4 [outgoing]
HEADER: Adrian
3 August 2021
Delivered
--------------------------------------------------------------------------------
Dear FOI Team,
HMRC have been vocal regarding how they have been fighting DR schemes. This would include a communication strategy otherwise it wouldn't be effective.
Is this not stored centrally as part of a standard document requirements?
Yours sincerely,
Adrian Mazery
================================================================================
MESSAGE 5 [incoming]
HEADER: FOI Team,
HM Revenue and Customs
3 August 2021
--------------------------------------------------------------------------------
Our ref: IR2021/18085
Dear Mr Mazery,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 3rd August which has been passed to
HMRC's Freedom of Information Team.
We have allocated the above reference which you should quote if you need
to contact us.
The Team will arrange for a reply to be sent to you which will either
comply with HMRC's 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.
As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.
Yours sincerely
HMRC Freedom of Information Act Team
================================================================================
MESSAGE 6 [incoming]
HEADER: FOI Team,
HM Revenue and Customs
23 August 2021
--------------------------------------------------------------------------------
1 Attachment
IR2021 18085.pdf
206K
View
Download
Dear Mr Mazery,
We are writing in response to your request for information, received 3
August.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
ATTACHMENT TEXT EXTRACTION / OCR
================================================================================
--------------------------------------------------------------------------------
ATTACHMENT: FOI2021_15485.pdf
TEXT_FILE: FOI2021_15485.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 3
--------------------------------------------------------------------------------
--- PDF page 1 ---
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Mr Adrian Mazery
By email: request-774073-
bcd24c52@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 26 July 2021
Our ref:
FOI2021/15485
Dear Mr Mazery
Freedom of Information Act 2000 (FOIA)
Thank you for your requests, which were received between 7 and 22 July, for the following
information:
FOI2021/16224
“Jim Harra has mentioned in his emails internal discussions with regards to engaging with
the House of Lords Finance Committee.
Please could you share the emails, minutes and relevant information that of what was
discussed to and what should not be discussed.”
FOI2021/15877
“ Please could you provide me a copy of the Assessment into the retraction of the loan
charge and communications relating to the retraction of the loan charge?”
FOI2021/15715
“Jim Harra references in Jan 2019 that in 'recent month' he has repeatedly tried to obtain
legal analysis to understand the strength of the 'HMRC' claim ' with reference to taxing DR
loans with very little success.
Please could you share the correspondence in relation to his requests and the associated
responses. (letters, emails, reports, meeting minutes, assessments etc)”
FOI2021/15661
“ Jim Harra stated in 2019 that HMRC couldnt find a legal basis to proceed with the Loan
Charge (DR)
This questions how the decision was made.
Please could you provide me the criteria that was used to decide the basis for going forward
with the loan charge.
Please could you also provide me with the known risks and issues at the time for
progressing with the loan charge.”
FOI2021/15485
“Jim Harra stated that for 20years HMRC challenged DR schemes.
--- PDF page 2 ---
2
OFFICIAL
(as per his email in January 2019)
Please could you provide me with what this programme of work entailed ?”
FOI2021/15471
“Please could you send information relating to legal analysis into DR Loans being taxable?
Please could you send information relating to legal analysis into DR Loans having never
worked?
This is referenced in Jim Harra's email dated 31 January 2019 where he states HMRC has
challenged these statements for 20years. I am interested in the findings.”
FOI2021/16972
“As part of the loan charge (DR), you (HMRC) stated that there was communication with the
schemes and scheme users.
I'd like to understand the HMRC's approach to contacting scheme users to telling them that
schemes didnt work and the communications effectiveness.
Scheme users: For the period between 1999 and 2020 - Please could you share with me:
The communication plan(s) and strategies ie. the objectives of your communications, media
used and platforms communicated on?
Per year how many scheme users were contacted and why?
Per year how you measured success of your communications?
Schemes: For the period between 1999 and 2020 - Please could you share with me:
The communication plan(s) and strategies ie. the objectives of your communications?
Per year how many schemes were contacted and why?
Per year how you measured success of your communications?
Where communication didnt take place, i'd like to understand the rationale why
communication wasnt needed.”
We can confirm we hold some of the information you seek. However, providing it would
exceed the FOIA cost limit, which for central government equates to one person spending
3½ working days locating and extracting all of the information requested. We have therefore
refused your request under section 12(1) of the FOIA.
When a public authority is estimating whether the appropriate limit is likely to be exceeded, it
can include the costs of complying with two or more requests if the conditions laid out in
regulation 5 of the Fees Regulations can be satisfied. Those conditions require the requests
to be:
•
made by one person, or by different persons who appear to the public authority to be
acting in concert or in pursuance of a campaign;
•
made for the same or similar information; and
•
received by the public authority within any period of 60 consecutive working days.
In this instance, between 7 July and 22 July 2021 you have submitted 7 separate information
requests relating to the Loan Charge. In their current form, your requests are particularly
wide ranging and in for some requests it is not clear what information you are seeking. In
many cases, compliance with individual questions would exceed the FOIA cost limit in their
own right.
Normally we would explore how you might be able to refine your request so that it did not
exceed the FOIA cost limit. However, in this case, due to the number of questions posed we
cannot see any scope for doing so.
On this basis we would ask for you to consider the ‘Information request dos and don’ts’
guidance on the ICO website before submitting a clarified request.
--- PDF page 3 ---
3
OFFICIAL
If you are not satisfied with this reply you may request a review within two months by
emailing foi.review@hmrc.gov.uk, or by writing to the address at the top right-hand side of
this letter.
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: IR2021_18085.pdf
TEXT_FILE: IR2021_18085.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
--------------------------------------------------------------------------------
--- PDF page 1 ---
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Mr Adrian Mazery
By email: request-771723-
41b56f2a@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 23 August 2021
Our ref:
IR2021/18085
Dear Mr Mazery
Freedom of Information Act 2000 (FOIA)
Thank you for your email of 3 August, which seeks a review of our original response to your
information request.
Section 12(1) – (4) are as follows:
12. — (1) Section 1(1) does not oblige a public authority to comply with a request for
information if the authority estimates that the cost of complying with the request
would exceed the appropriate limit.
(2) Subsection (1) does not exempt the public authority from its obligation to comply
with paragraph (a) of section 1(1) unless the estimated cost of complying with that
paragraph alone would exceed the appropriate limit.
(3) In subsections (1) and (2) “the appropriate limit” means such amount as may be
prescribed, and different amounts may be prescribed in relation to different cases.
(4) The Secretary of State may by regulations provide that, in such circumstances as
may be prescribed, where two or more requests for information are made to a public
authority-
(a)
by one person, or
(b)
by different persons who appear to the public authority to be acting in
concert or in pursuance of a campaign,
the estimated cost of complying with any of the requests is to be taken to be the
estimated total cost of complying with all of them.
The relevant Regulations which define the appropriate limit for section 12 purposes are The
Freedom of Information and Data Protection (Appropriate Limit and Fees) Regulation 2004
SI 2004 No 3244. These are known as the ‘Fees Regulations’ for brevity.
Regulation 3 of the Fees Regulations states that the appropriate limit for central government,
legislative bodies and the armed forces (in other words, those bodies covered by Part 1 of
Schedule 1 of the Act) is £600.
--- PDF page 2 ---
2
OFFICIAL
Regulation 4(3) of the Fees Regulations states that a public authority can only take into
account the costs it reasonably expects to incur in carrying out the following permitted
activities in complying with the request:
•
determining whether the information is held;
•
locating the information, or a document containing it;
•
retrieving the information, or a document containing it; and
•
extracting the information from a document containing it.
All public authorities should calculate the time spent on the permitted activities at the flat rate
of £25 per person, per hour. This means that the appropriate limit will be exceeded if it would
require more than 24 hours work.
When a public authority is estimating whether the appropriate limit is likely to be exceeded, it
can include the costs of complying with two or more requests if the conditions laid out in
regulation 5 of the Fees Regulations can be satisfied. Those conditions require the requests
to be:
•
made by one person, or by different persons who appear to the public authority to be
acting in concert or in pursuance of a campaign;
•
made for the same or similar information;
•
received by the public authority within any period of 60 consecutive working days.
Where a public authority wishes to aggregate the costs of dealing with more than one
request, it is noted that the Fees Regulations do not cover how to reconcile the ability to
aggregate requests received over 60 consecutive working days with the public authority’s
obligation to respond to requests within 20 working days as required by section 10(1) of the
Act.
The ICO’s approach is to allow the aggregation period to only run up to 20 days ‘forward’
from the date of any single request under consideration to take into account the
requirements of section 10(1).
The aggregation period will however be able to run up to 60 days ‘backwards’ from the date
of any single request under consideration. The total aggregation period, (running either
forwards or backwards or a combination of both) from the date of any single request must
not exceed 60 working days.
Public authorities do not have to search for information in scope of a request until the cost
limit is reached, even if the applicant requests that they do so. If responding to one part of a
request would exceed the cost limit, public authorities do not have to provide a response to
any other parts of the request.
In this instance, the seven requests aggregated for these purposes were all received
between 7 and 22 July 2021. Having reviewed these requests, I am in agreement that to
provide the information to all of these requests would exceed the FOIA cost limit and in
many cases, compliance with individual questions would exceed the FOIA cost limit in their
own right.
Having carefully considered how we handled your original request I have concluded that
HMRC’s initial response to your request was appropriate.
If you are not content with the outcome of this internal review you can complain to the
Information Commissioner’s Office.
Yours sincerely,
HM Revenue and Customs