Teresa Chance 
Corporate Governance 
04/52 
100 Parliament Street 
 
 
London  SW1A 2BQ 
 
By email to: 
 
 
Chand Bakshi [request-11099-
Tel 
  
 
[email address]] 
 
 
Fax 
020 7147 0666 
 
 
 
Email          
 
 
 
 
 
 
 
Date 
22 June 2009 
www.hmrc.gov.uk 
 
Our Ref 
FOI 1624/09 
 
Your Ref 
           
 
________ 
 
 
 
 
 
Dear Chand Bakshi, 
 
 
Freedom of Information Act 2000 
 
Your e-mail of 22 May 2009 requested further information under the Freedom of Information 
Act.  You asked: 
 
1) Other than the Queen and the Prince of Wales are there any other 
members of the Royal Family from whom HM Revenue and Customs does not collect 
Income Tax, Capital Gains tax or Inheritance Tax from or collects it on a voluntary basis? If 
there are please provide details.  
 
 2) Has HM Revenue and Customs notified the Queen, the Prince of 
Wales or any of their representatives about the following Freedom of Information Requests 
Your Ref FOI 1242/09 and Your Ref FOI 1466/09. If so please provide copies of those 
letters or emails. 
 
I can confirm that the HMRC holds information falling within the terms of your request. 
 
The Act obliges us to respond to requests promptly, and in any case no later than 20 
working days after receiving your request.  However, when a qualified exemption applies to 
the information and the public interest test is engaged, the Act allows the time for response 
to be longer than 20 working days, and a full response must be provided within such time as 
is reasonable in all circumstances of the case.  We do, of course, aim to make all decisions 
within 20 working days, including in cases where we need to consider where the public 
 
Information is available in large print, audio tape and Braille formats. 
Type Talk service prefix number – 18001 
 
 
 
 
 

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interest lies in respect of a request for exempt information.  In this case, however, we have 
not yet reached a decision on where the balance of the public interest lies. 
 
In your case we estimate that it will take an additional 10 working days to take a decision on 
where the balance of the public interest lies. Therefore, we plan to let you have a response 
by 6 July 2009.  If it appears that it will take longer than this to reach a conclusion, we will 
keep you informed. 
 
The specific exemption which applies in relation to your request is section 37(1)(a) which 
states: 
 
(1) Information is exempt information if it relates to—  
(a) communications with Her Majesty, with other members of the Royal Family or with the 
Royal Household. 
This exemption applies since you have requested information relating to communications 
between HMRC and the Royal Family or their representatives.  
 
If you are not happy with this reply you may request a review by either emailing 
‘foi[email address].uk’, or by writing to the HMRC FOI Team, Room 4/52, 100 
Parliament Street, London SW1A 2BQ. You must request a review within two 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 the internal review, you may apply directly to the 
Information Commissioner for a decision. Generally, the Information Commissioner cannot 
make a decision unless you have exhausted the review procedure provided by HMRC. He 
can be contacted at: The Information Commissioner’s Office, Wycliffe House, Water Lane, 
Wilmslow, Cheshire SK9 5AF, or by e-mail: [email address]. 
 
Yours sincerely 
 
 
Teresa Chance  
 

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