Dear Mr John

Freedom of Information Request

I refer to your request for information about the companies identified as BR008336/FC026153.

I am answering under the terms of the Freedom of Information Act 2000 (FOIA).

HMRC neither confirms nor denies it holds the information because saying so would necessarily tell you something about this entity. Such information, if held, would be held for HMRC's function to assess and collect corporation tax. I am relying on the exemption contained in section 44(2) FOIA in reaching this decision. The attached appendix, which also includes the information I am required to provide about how to complain, has a more detailed explanation about why the exemption applies.

HMRC will consider disclosing the information, if held, if you provide written consent in your favour from the authorised officers of the two companies. Such a disclosure will be on a discretionary basis outside the terms of the FOIA.

Yours sincerely

Jane Kingdom

FOI/DPA Support Team

Appendix

When another law prevents disclosure of information, it is exempt from disclosure because of section 44(1) (a) of the Freedom of Information Act 2000 (FOIA). Furthermore, if confirming or denying information is held would itself reveal information which is exempt under section 44(1) (a), the duty to confirm or deny information is held does not arise; section 44(2) FOIA refers.

Section 18(1) of the Commissioners for Revenue and Customs Act 2005 (CRCA) provides that Revenue and Customs Officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs. The information you are seeking, if held, would be held in connection with our function.

Section 23(1) CRCA further provides that where information falling in section 18(1) relates to a `person' who is identified or who could be identified the exemption in section 44(1) (a) FOIA applies. `Person' includes both living persons and legal entities such as companies, trusts and charities (see paragraph 110 of the explanatory notes to the CRCA).

Therefore, to engage the section 44 FOIA exemption we consider `Is the information held by us for one of our functions?' and `Does it relate to an identifiable person?' If the answer to both the questions is `yes' the information is exempt from the right to information under FOIA. And that applies no matter whether the applicant is a third party, the individual/organisation or someone acting with the individual's/organisation's permission.

Taken together, the above removes information about our customers from the right of access under FOIA.

Section 44 is an absolute exemption and therefore does not require a consideration of the public interest.

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.

Although customer information is excluded from the FOIA regime, if one of the conditions set out in section 18(2) of the CRCA applies HMRC may disclose on a discretionary basis. These conditions do not affect the interaction between sections 18(1) and 23(1) CRCA so the disclosure is not made under FOIA.

Section 18(2) (h) allows HMRC to disclose if we have the subject's consent so:-

a) For legal entities such as companies we need the written consent of the authorised officers allowing us to disclose.

b) For living individuals we need their written consent.

If you provide appropriate consent we will consider disclosure outside of the FOIA as mentioned in the letter attached.

For both (a) and (b) we do not regard the usual form 64-8 permitting an agent to act as providing sufficient authority to allow access to our customer's information. We expect a separate consent to be provided and will view it as valid for six months from the date the subject signed it.

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