Central Policy 
 
 
 
 
John Sharpe 
Information Strategy Team 
Room 4/52 
100 Parliament Street 
 
 
London  SW1A 2BQ 
 
Mr N Jagger 
 
 
 
Tel 
           
 
by e-mail  
 
Fax 
020 7147 0666 
 
 
 
Email [email address] 
 
 
 
 
 
 
 
Date 
24 November 2009 
www.hmrc.gov.uk 
 
Our Ref 
FOI 2349/09 
 
Your Ref 
           
 
________ 
 
 
 
 
 
 
 
Dear Mr Jagger, 
 
I refer to your request for information about when this piece of guidance first appeared in our 
manuals:- 
 
http://www.hmrc.gov.uk/manuals/ithmanual/html/ITH1600/17_0039_ITH1660.htm  
"The legislation is written in terms of United Kingdom residents who are partners but some 
tax planners have already suggested that it may be possible to develop the Padmore 
principle to apply to other situations where there are primary and secondary taxpayers for 
example where there is a trading trust with non-resident trustees and the profits pass to a 
United Kingdom resident life tenant. These further refinements will be kept under review. It 
has also been suggested that the legislation has not succeeded in overriding the treaties. 
Any claim to exemption connected either with a new scheme or the effect of subsection (4) 
should be referred to International Division (Double Taxation)."  
 
Following a search we have been unable to ascertain when it ‘first’ appeared consequently 
HMRC’s reply under the terms of the FOIA is that the information is not held.   
 
Outside the strict terms of the Act I can tell you that during our search we found a printed 
version the International Tax Handbook which shows a version date of May 1993.  HMRC 
cannot find any other information suggesting an earlier publishing date or that there were 
later amendments, though this does not mean that it was not published earlier or amended 
later.  Indeed, our practitioners have commented that they think it may have existed prior to 
that date.   
 
 
Information is available in large print, audio tape and Braille formats. 
Type Talk service prefix number – 18001 
 
 
 
 
 

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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 or by e-mail to 
[email address] . 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 
 
 
 
 
John Sharpe 

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