PAYE, SA & NIC Directorate
Governance Team
Room 1E/10
100 Parliament Street
London
SW1A 2BQ
Mr Gary Burgess
Fax
020 7147 2530
By e-mail to:
[FOI #30073 email]
www.hmrc.gov.uk
Date
22 April 2010
Our ref
FOI 1405/10
Dear Mr Burgess
Freedom of Information Act 2000
I am writing to confirm that HMRC has now completed its search for the information you
requested on 26 March 2010 regarding the numbers for the 10 employers that have
submitted the most P46 expat forms since May 2009.
I can confirm that HMRC holds information that falls within the description specified in your
request. However, we estimate that the cost of complying with your request would exceed
the appropriate limit of £600. The appropriate limit is specified in regulations and for central
government is set at £600. This represents the estimated cost of one person spending 3½
working days determining if the department holds the information. This includes locating,
retrieving and extracting the information. Under section 12(1) of the Freedom of Information
Act 2000 the department is not obliged to comply with your request and we will not be
processing it further.
Although we do not have an exact costing figure for you, previous experience with the type
of data interrogation required for this sort of analysis, indicates that the cost for the data
extraction required is likely to be in excess of £7,000. This charge has been calculated in
accordance with section 13 of the Act and the Freedom of Information Fees Regulations.
If you are able to narrow the scope of your request, the department may be able to provide
the information free of charge because it would cost less than the appropriate limit to do so.
Any reformulated request the department receives from you will be treated as a fresh FOI
request.
If you have any queries about this letter, please contact me. Please remember to quote the
reference number above in any future communications.
If you are not happy with this reply you may request a review by writing to HMRC FOI Team,
Room 1C/25, 100 Parliament Street, London SWIA 2BQ. You must request a review within
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
Director: Sarah Walker
1405-10.doc
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
Michelle Blake
Governance Advisor
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