Dear Mr Manderson

Thank you for your request for information about “Smuggling”. Your request was received on 25 May 2008 and I am dealing with it under the terms of the Freedom of Information Act 2000. The specific details of your request are as follows

“To ask what percentage of i) Petrol ii) Diesel iii) Tobacco and iv) Alcohol, HMRC estimate as been sold in this country without required taxation as a result of smuggling or other related causes.

“For all years available.

“To ask what percentage of revenue is lost as a result of this activity.”

Under section 21 of the Act, we are not required to provide information in response to a request if it is already reasonably accessible to you. HMRC publishes estimates of revenue losses associated with indirect taxes which are available on the Department's website (www.hmrc.gov.uk). The latest available publication is at http://www.hmrc.gov.uk/pbr2007/mitl.pdf. If you do not have access to the Internet at home, you may be able to use facilities at your local public library, or you can request a paper copy by contacting me.

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 4/52, 100 Parliament Street London SWIA 2BQ. 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.

Kind regards

Kevin Fletcher [by e-mail]