Special instructions

John Cross made this Freedom of Information request to HM Revenue and Customs

The request was partially successful.

From: John Cross

26 July 2009

Dear Sirs,

I am writing to request information about instructions given to
HMRC staff and officials. This request is made under the Freedom of
Information Act 2000.

Please can you provide me with a list of the titles of all current
instructions, manuals, policies or guidance issued by HMRC not
already published in full on the HMRC website that in any way
suggest treating any of the following categories of people
differently to other tax payers:

(1) Government Ministers

(2) MPs

(3) Members of the House of Lords

(4) Senior Civil Servants

(5) Members of the Royal Family

(6) High profile individuals ('Celebrities')

I am not asking for any person data you might hold in relation to
individual tax payers.

In addition to my FOI requests above I would be grateful for some
assistance in making future requests. Under section 16 of the
Freedom of Information Act 2000:

"It shall be the duty of a public authority to provide advice and
assistance, so far as it would be reasonable to expect the
authority to do so, to persons who propose to make, or have made,
requests for information to it."

Please can you advise me as to how I can best access information
about how the classes of people I refer to in (1)-(6) are treated
compared to tax payers generally so that I can determine whether or
not they are receiving favourable treatment. I would be grateful if
you could assist me by proving copies of any tables, lists, indexes
that exist that would help me to identify HMRC policies, guidance
and instructions for the purpose of making future requests.

Yours faithfully,

John Cross

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

27 July 2009

Attachment FOI 1901 John Cross.doc
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Message sent on behalf of Michael Armstrong
Regards
L Howe
Freedom of Information 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.

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

24 August 2009

Attachment 1901 09 response.pdf
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Attachment Report of the Royal Trustees 11 February 1993 P1 1.tif
840K Download View as HTML

<<1901 09 response.pdf>>
<<Report%20of%20the%20Royal%20Trustees%2011%20February%201993_P1[1].tif>>

Dear Mr Cross,

Please find attached our response to your recent request.

Yours sincerely

Teresa Chance

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: John Cross

24 August 2009

Dear Sir or Madam,

Please pass this on to the person who conducts Freedom of
Information reviews.

I am writing to request an internal review of the way HMRC handled
my FOI request 'Special instructions'.

A full history of my FOI request and all correspondence is
available on the Internet at this address:
http://www.whatdotheyknow.com/request/sp...

All aspects of the way my request was addressed will need to be
examined but in particular I would like HMRC to reconsider:

(1) HMRC's general duty to assist people in making FOI requests

(2) the need to address all the points raised in an FOI request

(3) the need to properly explain what searches of records have been
undertaken

(4) the need to properly explain reliance on exemptions

Yours faithfully,

John Cross

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

25 August 2009

Dear Mr Cross,

Thank you for your email, requesting a review of the handling of your FOI
request. This will be passed to a colleague and you should receive a
response by 23 September 2009. You will be updated if there is any delay.

Yours sincerely

Teresa Chance

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: Chance, Teresa (CenPOL)
HM Revenue and Customs

29 September 2009

Dear Mr Cross,

I apologise for the delay in completing your review. A response should be
provided by 5 October 2009.

Yours sincerely

Teresa Chance

show quoted sections

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From: Sharpe, John (CenPOL)
HM Revenue and Customs

8 October 2009

Attachment 1901 J Cross review.pdf
50K Download View as HTML

Dear Mr Cross,

I attach the outcome of HMRC's review of your request for information. I
am sorry it took slightly longer than anticipated and for any
inconvenience that may have caused.

<<1901 J Cross review.pdf>>

Yours sincerely

John Sharpe

Central Policy

Freedom of Information Team

HM Revenue & Customs

Room 4/52

100 Parliament Street

London

SW1A 2BG

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

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