1 Horse Guards Road, 
Information Rights Unit 
London. 
 
SW1A 2HQ 
Tel: 020 7270 4558 
 
Fax: 020 7451 4861 
Franc McLaughlin 
[email address]  
 
 www.hm-treasury.gov.uk 
By email:  
 
[FOI #10997 email]  
Our refs:  
IRU/9/478 
Email/19882/2009 
 
 
 
15th June 2009 
Dear Mr. McLaughlin,   
 
FREEDOM OF INFORMATION ACT REQUEST:  
MEMORANDUM OF UNDERSTANDING ON ROYAL FINANCES 
 
 
Thank you for your enquiry dated 28th May 2009 asking for information under the 
Freedom of Information (FoI) Act 2000 (the Act), which we received on 29th May 
2009.   
 
With reference to the  Amendment to the Memorandum of Understanding on Royal 
Taxation that the Chancellor announced to the House of Commons on 22nd April 
2009, you asked for: 
 
… the information showing how this proposal came to be initiated in Treasury … 
 
We are do not hold the  information that you seek, as the amendment was not 
initiated in the Treasury.   
 
The information that we released to you was provided to the Chancellor of the 
Exchequer by HM Revenue and Customs.   
 
Should you wish to submit a request for information under the terms of the Freedom 
of Information Act to HM Revenue and Customs, you can do so by using their on-line 
application.   
http://www.hmrc.gov.uk/about/foi.htm   
http://www.hmrc.gov.uk/freedom/make-info.htm 
 
Alternatively you can write to the Freedom of Information Unit at the following 
address: 
 
Freedom of Information Unit 
Room BP5001 
Dunstanburgh House 
Longbenton 
Newcastle upon Tyne 
NE98 1ZZ 
 
They would then consider any such request, subject, of course, to any exemptions 
that may apply.  In particular, it may be helpful for you to know that HM Revenue and 
Customs would have to consider the application of section 44 of the Act (an absolute 
 
 

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exemption that protects information where its release under the Act would breach 
another statute), as the information you seek may be subject to taxpayer 
confidentiality by virtue of section 23 of the Commissioners for Revenue and 
Customs Act 2005.   
 
 
If you have any queries about this letter, please contact us at the email account given 
in the header to this letter.  It would help us, if you could remember to quote the IRU 
reference number (also in the header) in any future communications.   
 
Yours sincerely, 
 
 
 
Information Rights Unit  
On behalf of HM Treasury 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Your right to complain under the Freedom of Information Act 2000 
If you are not happy with this reply, you may request a review by writing to HM Treasury, Information Rights Unit, 
2/S2, 1 Horse Guards Road, London SW1A 2HQ. Email [email address].   
Any review request must be made 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 your complaint, you may apply directly to the Information Commissioner for 
a decision. Generally, the ICO cannot make a decision unless you have exhausted the complaints procedure 
provided by the Treasury.  The Information Commissioner can be contacted at: The Information Commissioner’s 
Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.   
 
 
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