Freedom of Information &  
 
Data Protection Act Team  
Room 1C/25 
100 Parliament Street 
London  
SW1A 2BQ  
 
 
 
Mr Gary Burgess  
Tel   020 7147 0406 
By e-mail to: 
 
[FOI #30073 email] 
Fax  020 7147 0666 
 
 
 
www.hmrc.gov.uk 
 
 
 
 
Date 
3 March 2010 
 
 
Our Ref 
FOI 1270/10 
 
 Your 
Ref 
 
 
 
 
 
Dear Mr Burgess 
 
Freedom of Information Act 2000 
Thank you for your e-mail of 3 March 2010 regarding P46 (expat).  Your request was received at HMRC 
on 3 March 2010 and I am dealing with it under the terms of the Freedom of Information Act 2000. 
 
HMRC will provide information in response to a request free of charge. However, HMRC may ask you to 
pay our costs where there is lot of information involved, for example replies in excess of 250 sheets of 
photocopying. Whenever we contemplate charging we will provide full details of the charges and 
payment will be required before we send the response.  
 
If you have any queries about this letter, please contact me. Please remember to quote the reference 
number above in any future communications. 
 
Yours faithfully 
 
 
 
 
Tony High 
Freedom of Information Act Team 
 
 

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