Confirmation of new name and shame scheme legality

Frank made this Freedom of Information request to HM Revenue and Customs

The request was successful.

From: Frank

5 November 2009

Dear Sir or Madam,

FOI ( Freedom of Information ) request

I recently had a response from you when asking for information
regarding the MP David Wilshire and Moorland Research Services (
http://www.whatdotheyknow.com/request/mp...
), and I quote:

" This is because of section 44(1)(a) of the FOI Act, which
exempts information if its disclosure is prohibited by any
enactment. In this instance, the relevant enactment is the
Commissioners for Revenue and Customs Act (CRCA) 2005. The effect
of section 23 of CRCA is that information we hold in connection
with one of our functions, and which identifies a person or enables
their identity to be deduced, is
exempt from disclosure under FOI. In this context a "person"
includes both natural and legal persons, such as companies.
Section 44(2) provides that a public authority does not have to
confirm or deny holding information if doing so would effectively
mean that the authority would be communicating information that was
exempt under
section 44(1). If I were to confirm or deny that HMRC holds
information within the scope of your request, I would be telling
you something about HMRC's activities in relation to a particular
taxpayer. Therefore the duty to confirm or deny does not apply. "

Despite denying my request for information because of the above
reasons, it would appear that in 2010 you will be openly publishing
and identifying individuals. The following was taken from your
website:

" Currently, the names and details of individuals convicted for
deliberate tax defaults are published, but details of those who are
subject to a civil penalty for such defaults remain confidential.
When the new rules come into force in 2010, anyone who is found to
have avoided a tax bill of £25,000 or more will see their personal
details published on the HRMC website, and potentially splashed
across the press as a result.
Details to be revealed will include name and address; trade,
profession or sector; amount of tax, interest and penalties; and
the period covered. Details will not be published of those who make
a full unprompted disclosure or a full prompted disclosure by March
2010. "

Can you please confirm the following:

1. What new changes in legislation will be coming in 2010 that will
enable you publish these details that would breach your current
legislation in relation to:
a. section 44(1)(a) of the FOI Act
b. section 23 of CRCA

2. You statement is not clear as to whether ONLY those found guilty
by conviction will be named or whether those found guilty through
HMRC investigations and found to have avoided tax will be named as
well?

3. Will you be naming EVERYONE that is found to be guilty of tax
evasion, no matter who they are ( MPs and celebrities for example
)?

4. Can you please confirm that is someone has only made a part
disclosure and NOT a full disclosure by the March 2010 deadline,
they will be named and shamed full the full amounts involved? ( eg.
if someone only declares £10,000 of extra income and you discover
another £20,000 after the deadline, will they be shamed for the
whole amount as undeclared? )

5. Does this naming and shaming include CGT in relation to house
flipping investigations of MPs of members of the House of Lords? If
a Police investigation finishes after the deadline and an
individual is found guilty of CGT avoidance over the £25,000 level,
will they be named?

Yours faithfully,

Frank Mustill

Link to this

From: Request, FOI (Security Cen Pol FOI )
HM Revenue and Customs

6 November 2009

Attachment image001.png
2K Download

Attachment image002.jpg
2K Download

Attachment image003.gif
0K Download

Attachment image004.gif
0K Download

Attachment oledata.mso
4K Download

+------------------------------------------------------------------------+
| | |
| | |
| | |
| | |
| | |
| |-------------------------|
| |Freedom of Information & |
| | |
| |Data Protection Act Team |
| | |
| |Room 1C/25 |
| | |
| |100 Parliament Street |
| | |
| |London |
| | |
| |SW1A 2BQ |
|----------------------------------------------+-------------------------|
| | | |
| | |-------------------------|
| |Mr Frank Mustill |Tel 020 7147 0406 |
| | | |
| |By email |Fax 020 7147 0666 |
| | | |
| |[FOI #22705 email] | |
| | | |
| | | |
| | |-------------------------|
| | | |
| | | |
| | |www.hmrc.gov.uk |
|---+------------------------------------------+-------------------------|
| | | |
|---+------------------------------------------+-------------------------|
| | Date | | |
|---+-------------------+----------------------+-------------------------|
| |Our Ref |FOI 2397/09 | |
|---+-------------------+----------------------+-------------------------|
| |Your Ref | | |
|----------------------------------------------+-------------------------|
| | |
+------------------------------------------------------------------------+

Dear Sir,

Freedom of Information Act 2000

Thank you for your email of 5 November 2009, regarding the legality of
HMRC Name & Shame policy. Your request was received at HMRC on 5 November
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 sincerely

Tony High

Freedom of Information Act Team

The information in this e-mail and any attachments is confidential and may
be subject to legal professional privilege. Unless you are the intended
recipient or his/her representative you are not authorised to, and must
not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.

HM Revenue & Customs computer systems will be monitored and communications
carried on them recorded, to secure the effective operation of the system
and for lawful purposes.

The Commissioners for HM Revenue and Customs are not liable for any
personal views of the sender.

This e-mail may have been intercepted and its information altered.

show quoted sections

Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.

Link to this

From: Earing, Margaret (CenPOL)
HM Revenue and Customs

2 December 2009

Attachment 2397 09 Mustill 091202.pdf
42K Download View as HTML

Dear Mr Mustill,

Please find attached a reply to your recent request under the FoIA 2000.

Kind regards

Margaret Earing
Freedom of Information Team
Central Policy IS
HMRC
Room 4/52
100 Parliament Street
London
SW1A 2BQ

020 7147 0233
Weds - Fridays

The information in this e-mail and any attachments is confidential and may be subject to legal professional privilege. Unless you are the intended recipient or his/her representative you are not authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you are not the intended recipient, please notify the sender immediately.

HM Revenue & Customs computer systems will be monitored and communications carried on them recorded, to secure the effective operation of the system and for lawful purposes.

The Commissioners for HM Revenue and Customs are not liable for any personal views of the sender.

This e-mail may have been intercepted and its information altered.

show quoted sections

Link to this

Things to do with this request

Anyone:
HM Revenue and Customs only: