Margaret Earing 
Governance & Security 
Freedom of Information Team 04/52 
100 Parliament Street 
 
 
London  SW1A 2BQ 
 
Mr Andrew B 
 
 
[FOI #10334 email] 
Tel 
           
 
 
Fax 
020 7147 0666 
 
 
 
Email [email address].u
 
 
k 
 
 
 
 
 
Date 
7 May 2009 
www.hmrc.gov.uk 
 
Our Ref 
FOI1394/09 
 
Your Ref 
           
 
________ 
 
 
 
 
 
Freedom of Information Act 2000 
 
 
Dear Mr B 
 
 
Thank you for your request dated 10 April 2009 made under the Freedom of Information Act 
2000 (FOIA). You asked for a complete breakdown of the laws, acts, sections and 
subsections etc in a logical order that identify the following and related information: gross 
income, net income, taxable income, deductions, exemptions, determination of source(s) of 
income. 
 
You also asked for the precise legal definitions of income, taxable income, source(s), and 
person. 
 
Under section 21 of the Act, we are not required to provide information in response to a 
request if it is already reasonably accessible to you. The law and the acts that govern 
income tax are publicly available on our website at this link 
http://www.hmrc.gov.uk/legislation/acts.htm. Links to The Income Taxes Acts (ICTA) 2003 
and 2005 are towards the bottom of that page.   
 
You will also find information about the above terms at the following links:  
 
http://www.hmrc.gov.uk/incometax/basics.htm 
 
http://www.opsi.gov.uk/acts/acts2005/en/ukpgaen_20050011_en_1  
(See paragraph 110)  
 
Information is available in large print, audio tape and Braille formats. 
Type Talk service prefix number – 18001 
 
 
 
 
 

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http://www.hmrc.gov.uk/manuals/CG1manual/CG10702.htm 
 
If you are not happy with this reply you may request a review by writing to HMRC FOI Team, 
Room 4/52, 100 Parliament Street London SWIA 2BQ. You must request a review within 2 
months of the date of this letter. 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 an internal review, you may apply directly to the 
Information Commissioner for a decision. The Information Commissioner will not usually 
consider a case unless you have exhausted the internal review procedure provided by 
HMRC. He can be contacted at The Information Commissioner’s Office, Wycliffe House, 
Water Lane, Wilmslow, Cheshire SK9 5AF.  
 
 
 
Yours sincerely 
 
 
Margaret Earing (Mrs) 

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