1 Horse Guards Road London SW1A 2HQ
Information Rights Unit
Tel: 0207 270 4558
Norman Hinks
Fax: 0207 270 4861
Email: request-12686-
www.hm-treasury.gov.uk
[email address]
[email address]
Our Ref: 9/481
Email/19877/2009
29 June 2009
Dear Mr Hinks
Thank you for your enquiry dated 31 May 2009. In your email you asked the following
questions:
1)
Where in the current income tax act does it state a 'human being' and not a
'person' is liable to pay any form/type of taxation.
2)
The definition of 'income' and 'earnings
The Freedom of Information Act 2000 provides individuals with a right to request
recorded information held by a public authority. Formally, under the terms of the Act,
I must tell you that the Treasury does not hold recorded information falling within the
scope of your request.
You ask about the position under the “current Income tax acts” The Income Taxes
Act 2003 and 2005 are publicly available and can be viewed on the Office of Public
Sector Information (OPSI) website at: http://www.opsi.gov.uk/.
Further information relating to income tax can be found on the HMRC website:
http://www.hmrc.gov.uk/
In relation to the first part of your request I would also refer you to the response to a
similar request under the Freedom of Information Act 2000 which was recently
posted to HMRC via the “WhatDoTheyKnow” website:
http://www.whatdotheyknow.com/request/income_tax.
If you have any queries about this letter, please contact me. It will be helpful to us if
you remember to quote the reference number above in any future communications.
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 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.
2
