Dear Sir or Madam,

Have the Freedom of Information Team been issued specific guidance
by any other part of HMRC for handling requests pertaining to the
retrospective provision contained in BN66 2008 (clause 55 FB 2008;
section 58 FA 2008)?

If so, please publish this guidance.

Yours faithfully,

Nigel Jagger

Dear Sir or Madam,

Please can you acknowledge receipt of this FOI request.

Yours sincerely,

Nigel Jagger

Michael Armstrong
Freedom of Information Unit
Room BP5001 | Dunstanburgh House | Longbenton
Newcastle Upon Tyne | NE98 1ZZ
Tel: 0191 2253065 | Fax: 0191 2253098
email (internal): Armstrong, Michael (G&S)
email (external): [email address]

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Mr Jagger

I refer to your FOI request on 21 June 2009 for the following
information:

"Have the Freedom of Information Team been issued specific guidance by
any other part of HMRC for handling requests pertaining to the
retrospective provision contained in BN66 2008 (clause 55 FB 2008;
section 58 FA 2008)?"

I can confirm that HMRC does not hold information within the scope of
your request.

If you are not happy with this reply you may request a review by either
emailing '[email address]', or by writing to the HMRC FOI
Team, Room 4/52, 100 Parliament Street, London SW1A 2BQ. You must
request a review within two 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 the internal review, you may
apply directly to the Information Commissioner for a decision.
Generally, the Information Commissioner cannot make a decision unless
you have exhausted the review procedure provided by HMRC. He can be
contacted at: The Information Commissioner's Office, Wycliffe House,
Water Lane, Wilmslow, Cheshire SK9 5AF, or by e-mail:
[email address]

Yours sincerely

Aidan Callan
Freedom of Information Team
Room 4/52, 100 Parliament St., London SW1A 2BQ
[email address]

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