This is an HTML version of an attachment to the Freedom of Information request 'Special instructions'.


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Governance and Security
Freedom of Information Unit

Room BP5001, Dunstanburgh House

Benton Park View

Longbenton

Newcastle Upon Tyne, NE98 1ZZ

Mr John Cross

BY E-MAIL:

[FOI #15219 email]

Tel 0191 2253065

Fax 0191 2253098

www.hmrc.gov.uk

Date

27 July 2009

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Our Ref

FOI 1901/09

Your Ref

Dear Mr Cross

Freedom of Information Act 2000

Thank you for your request for information regarding HMRC Guidance.  Your request was received on 27 July 2009 and I am dealing with it under the terms of the Freedom of Information Act 2000.

In some circumstances a fee may be payable and if that is the case, I will let you know.   A fees notice will be issued to you, and you will be required to pay before we will proceed to deal with your request.

If you have any queries about this letter, please contact me. Please remember to quote the reference number above in any future communications.

Yours sincerely

pp L Howe (by e-mail)


Freedom of Information Unit