HM Revenue and Customs role in collecting the Queens voluntary tax contributions.

Message sent on behalf of Michael Armstrong

Regards
L Howe
Freedom of Information Team

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Dear Mr Bakshi,

Your e-mail of 2 March requested information under the Freedom of
Information Act. Our response is below.

You asked "As HM Revenue and Customs is responsible for the collection of
taxes and Queen Elizabeth the Second pays income tax and capital

gains tax on a voluntary basis I would like to know the following.

1) What role does HM Revenue and Customs have with collecting the Queen's
taxes.

The Memorandum of Understanding on Royal Taxation which was appended to
the Report of the Royal Trustees of 5 February 1993 sets out the
arrangements under which Her Majesty the Queen voluntarily pays tax on her
income and capital gains. Paragraph 29 of the Memorandum sets out the role
of the Inland Revenue (now Her Majesty's Revenue and Customs) in
administering the arrangements.

2) What is the Tax Code under which her tax contributions are classified?

We have taken your question to be a request to know how amounts of tax
paid are accounted for. Paragraph 30 of the Memorandum notes that the
amounts paid under the arrangements are to be brought to account in HMRC's
General Account of Receipts and Payments under the appropriate heading.

3) Is there a special form used and if so please provide a hard copy of
it?

There is no special form, so this information is not held.

4) Is there any internal guide or regulations available for HM Revenue and
Customs staff to use when dealing with collecting the Queen's taxes and if
so please provide a hard copy of it.

Separate information is not held but the Memorandum sets out the basis on
which the amounts of income and capital gains to be taxed are to be
calculated. A copy of the Memorandum and a later amending Memorandum is
enclosed.

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.

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,

John Sharpe

Governance & Security

HM Revenue & Customs

Room 4/52

100 Parliament Street

London

SW1A 2BG

Fax 020 7147 0666

[email address]

John Sharpe

Governance & Security

HM Revenue & Customs

Room 4/52

100 Parliament Street

London

SW1A 2BG

Tel 020 7147 2412

Fax 020 7147 0666

[1][email address]

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.

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