Questions on Royal Taxation and the payment of tax on a voluntary basis

Chand Bakshi made this Freedom of Information request to HM Revenue and Customs

The request was successful.

From: Chand Bakshi

28 April 2009

Dear Sir or Madam,

I made a previous request regarding HM Revenue and Customs role in
collecting the
Queen’s taxes. (Your Ref FOI 1242/09)
Thank you very much for answering that promptly.

The Memorandum of Understanding on Royal Taxation showed the person
holding the positions of the Queen and the Prince of Wales are
allowed to pay various taxes on a voluntary basis.

The Memorandum of Understanding on Royal Taxation you provided me
raises some further questions I would be grateful if you could
provide answers and documentation to.

1) Will the Memorandum of Understanding on Royal Taxation
automatically continue after the succession of the next monarch and
the next Prince of Wales? Or will a new Memorandum of Understanding
on Royal Taxation be required for HM Revenue and Customs to
continue collecting taxes?

2) Are there any other people or entities paying voluntary tax? If
so who?

3) Are there any other people or entities that HM Revenue and
Customs are unable to collect tax from? If so who?

4) Has anyone else ever applied to pay tax on a voluntary basis? If
so who and what was the outcome.

5) Are there any specific laws prohibiting people other than the
Queen and the Prince of Wales from paying tax on a voluntary basis?
If so what is it?

6) When there have been requests to HM Revenue and Customs for
information on the Queens and the Prince of Wales’ taxes under the
freedom of information act (as for example my previous request
(Your Ref FOI 1242/09) does HM Revenue and Customs notify the
Queen, the Prince of Wales any of their representatives about those
requests? If so please provide copies of those letters or emails.

7) Are there any other assets of the Queen and the Prince of Wales
that HM Revenue and Customs are unable to collect tax upon?

8) In the event the Queen or the Prince of Wales were to withdraw
from the voluntary agreement and stop paying tax has the HM Revenue
and Customs prepared any reports etc on how they would respond?

9) Finally can tax paid on a voluntary basis actually be regarded
as tax? Surely money contributed on a voluntary basis is charity or
a donation not tax?

I look forward to your reply.

Yours faithfully,

Chand Bakshi

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From: Howe, Lucy (LG Corporate Governance)
HM Revenue and Customs

29 April 2009


Attachment FOI 1466 C Bakshi.doc
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Ben Harris left an annotation ( 7 May 2009)

I think your question 1 is answered by paragraph 25 of the MOU.

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From: Chance, Teresa (G&S)
HM Revenue and Customs

21 May 2009


Attachment 1466 09 final response.pdf
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Dear Chand Bakshi,

Please find attached my response to your recent information request.

Yours sincerely

Teresa Chance

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From: Chand Bakshi

22 May 2009

Dear Chance, Teresa (G&S),

Dear Ms Chance, thank you for your reply to my Freedom of
Information request 'Questions on Royal Taxation and the payment of
tax on a voluntary basis' (Your Ref FOI 1466/09)
I have narrowed the scope of my request, as well as clarifying it
for your convenience and where needed explaining why I believe
there is an overwhelming public interest in releasing the
information that outweighs withholding it.
My requests for information from HM Revenue and Customs under the
Freedom of Information Act are now as follows.

1) Other than the Queen and the Prince of Wales are there any other
members of the Royal Family from whom HM Revenue and Customs does
not collect Income Tax, Capital Gains tax or Inheritance Tax from
or collects it on a voluntary basis?
If there are please provide details.
There is an obvious public interest in releasing this information
(including the identities of any individuals) if held. As being
exempt from tax or paying tax on a voluntary basis is presumably a
rare situation I’m sure HM Revenue and Customs can identify, locate
and extract the information within the appropriate limit as
specified in the Freedom of Information and Data Protection
(Appropriate Limit and Fees) Regulations 2004.

2) Has HM Revenue and Customs notified the Queen, the Prince of
Wales or any of their representatives about the following Freedom
of Information Requests Your Ref FOI 1242/09 and Your Ref FOI
1466/09. If so please provide copies of those letters or emails.
You mention exemptions in the FOI Act for information relating to
communications with the Royal Household. I believe you are
referring to Exemption 37 Communications with Her Majesty, etc. and
honors.
However I believe there is an obvious public interest in releasing
whether the Queen, the Prince of Wales or any of their
representatives are informed when requests are made under the
Freedom of Information on the collection of their finances.

If it is your contention that either of the above requests are
unable to be completed within the appropriate limit or are exempt
from the FOI Act please inform me within a time limit that allows
me to request a review.

Yours sincerely,

Chand Bakshi

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From: Chance, Teresa (G&S)
HM Revenue and Customs

2 June 2009

Dear Chand Bakshi,

Thank you for your FOI request which is receiving attention.

Yours sincerely

Teresa Chance

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From: Chance, Teresa (G&S)
HM Revenue and Customs

22 June 2009


Attachment 1624 09 response.pdf
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Dear Chand Bakshi,

Please find attached my response to your latest request.

Yours sincerely

Teresa Chance

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From: Chand Bakshi

22 June 2009

Dear Chance, Teresa (G&S),

Thank you for letting me know the status of my request.
Could I please just clarify something?
Your last reply stated that you held information falling under the
terms of my request.
As my request contained 2 questions could you tell me for which
question is the information held?

1) Other than the Queen and the Prince of Wales are there any other
members of the Royal Family from whom HM Revenue and Customs does
not collect Income Tax, Capital Gains tax or Inheritance Tax from
or collects it on a voluntary basis?

or question

2) Has HM Revenue and Customs notified the Queen, the Prince of
Wales or any of their representatives about the following Freedom
of Information Requests Your Ref FOI 1242/09 and Your Ref
FOI1466/09.

If the information held is for question 1 could that please be
released earlier than the July 6th. As question 1 is related to HM
Revenue and Customs internal workings and is unlikely to be exempt
under Exemption 37.
Thanks in advance.
Yours sincerely,

Chand Bakshi

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From: Chance, Teresa (G&S)
HM Revenue and Customs

2 July 2009


Attachment 1624 09 response 2 July 2009.pdf
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Dear Chand Bakshi,

I am now able to provide a full response to your latest request.

Yours sincerely

Teresa Chance

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From: Chand Bakshi

14 July 2009

Dear Chance, Teresa (G&S),

Thank you for your response to my request.
I found it most helpful.

Yours sincerely,

Chand Bakshi

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