Kenneth MacArthur

Dear Her Majesty's Treasury,

I am writing to make a request for information under section 1 of the Freedom of Information Act 2000.

Please can you confirm whether HM Treasury holds any information produced since the United Kingdom general election of 2010 which relates to the matters of:
a) The costs and benefits of changing the UK tax year for individuals from 6 April-5 April to 1 January-31 December.
b) How such a change could be effected.
c) Whether such a change should be effected.

If any such information exists, please can you provide it to me.

Thanks in advance.

Yours faithfully,

Kenneth MacArthur

eCase@hmtreasury.gov.uk on behalf of FOI Requests, Her Majesty's Treasury

Our ref: FOI2021/09138

Dear Kenneth MacArthur,

Thank you for your request for information which we are considering under
the terms of the Freedom of Information Act 2000.

This is to confirm receipt of your request and to let you know that it is
receiving attention. If you have any enquiries regarding your request do
not hesitate to contact us.

Please note: HM Treasury has a dedicated email address for the public to
make Freedom of Information requests: [email address]

Yours sincerely

Information Rights Unit | Correspondence and Information Rights | HM
Treasury, 1 Horse Guards Road, London, SW1A 2HQ [1]www.gov.uk/hm-treasury

Correspondence and Information Rights | HM Treasury, 1 Horse Guards Road,
London, SW1A 2HQ [2]www.gov.uk/hm-treasury

References

Visible links
1. http://www.gov.uk/hm-treasury
2. http://www.gov.uk/hm-treasury

FOI Requests, Her Majesty's Treasury

1 Atodiad

Dear Mr MacArthur

 

Please find attached HM Treasury’s response to your information request.

 

Yours sincerely

 

Information Rights Unit | Correspondence and Information Rights Team | HM
Treasury, 1 Horse Guards Road, London, SW1A
2HQ | [1]www.gov.uk/hm-treasury 

 

 

This email and any files transmitted with it are intended solely for the
use of the individual(s) to whom they are addressed. If you are not the
intended recipient and have received this email in error, please notify
the sender and delete the email. This footnote also confirms that our
email communications may be monitored to ensure the secure and effective
operation of our systems and for other lawful purposes, and that this
email has been swept for malware and viruses.

References

Visible links
1. http://www.gov.uk/hm-treasury

Kenneth MacArthur

Dear HM Treasury,

Thank you for your reply.

Please can you confirm whether HM Treasury holds any information produced since the United Kingdom general election of 2015 which relates to the matters of:
a) The costs and benefits of changing the UK tax year for individuals from 6 April-5 April to 1 January-31 December.
b) How such a change could be effected.
c) Whether such a change should be effected.

If any such information exists, please can you provide it to me.

Yours sincerely,

Kenneth MacArthur

FOI Requests, Her Majesty's Treasury

Our ref: FOI2021/11435

Dear Kenneth MacArthur,

Thank you for your request for information which we are considering under
the terms of the Freedom of Information Act 2000.

This is to confirm receipt of your request and to let you know that it is
receiving attention. If you have any enquiries regarding your request do
not hesitate to contact us.

Please note: HM Treasury has a dedicated email address for the public to
make Freedom of Information requests: [email address]

Yours sincerely

Information Rights Unit | Correspondence and Information Rights | HM
Treasury, 1 Horse Guards Road, London, SW1A 2HQ [1]www.gov.uk/hm-treasury

Correspondence and Information Rights | HM Treasury, 1 Horse Guards Road,
London, SW1A 2HQ [2]www.gov.uk/hm-treasury

References

Visible links
1. http://www.gov.uk/hm-treasury
2. http://www.gov.uk/hm-treasury

FOI Requests, Her Majesty's Treasury

1 Atodiad

Dear Mr MacArthur

 

Please find attached HM Treasury’s response to your information request.

 

Yours sincerely

 

Information Rights Unit | Correspondence and Information Rights Team | HM
Treasury, 1 Horse Guards Road, London, SW1A
2HQ | [1]www.gov.uk/hm-treasury 

 

 

This email and any files transmitted with it are intended solely for the
use of the individual(s) to whom they are addressed. If you are not the
intended recipient and have received this email in error, please notify
the sender and delete the email. This footnote also confirms that our
email communications may be monitored to ensure the secure and effective
operation of our systems and for other lawful purposes, and that this
email has been swept for malware and viruses.

References

Visible links
1. http://www.gov.uk/hm-treasury

Kenneth MacArthur

Dear Her Majesty's Treasury,

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

I am writing to request an internal review of HM Treasury's handling of my FOI request 'Alignment of UK tax year with calendar year'.

In responding to my request, I believe insufficient regard has been paid to the particular public interest in the disclosure of factual information which has been used, or is intended to be used, to provide an informed background to decision-taking, contrary to section 35(4) of the Freedom of Information Act 2000 (FOIA).

I believe this to be the case in particular, though not exclusively, with respect to part (a) of my request, which clearly relates to factual information.

The information referred to in part (a) of my request could as easily have been produced by external academics or consultants. The mere fact that information of this kind was compiled by civil servants cannot, in and of itself, indicate the content, direction of travel, or even existence of a particular UK government policy. It is simply factual information which could be used to provide an informed background to decision-taking.

In addition, the fact that no attempt has been made to segment the information I requested into exempt and non-exempt information - eg, through the use of redaction, separation of the general from the specific, and so on - suggests that the response may be broader than that permitted by law. Section 2(2) FOIA clearly envisages information being exempt "to the extent that" it is exempt by virtue of Part II of the Act (including section 35(1)(a)). It is not the case that, for a given bucket of information, the entire bucket is exempt simply due to the fact that part of the bucket is exempt.

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

Yours faithfully,

Kenneth MacArthur

FOI Requests, Her Majesty's Treasury

Dear Kenneth MacArthur, 

Thank you for your email regarding your request for an internal review.  

I can confirm that your review request was received on 27 April 2021 and
is receiving attention under our reference IR2021/13436. 

There is no statutory deadline for responding to internal review
requests.  

However, in line with the Information Commissioner’s guidelines and the
2018 FOI Code of Practice, we aim to complete  internal reviews within 20
working days.  

Yours sincerely 
 
Information Rights Unit | Correspondence and Information Rights | HM
Treasury, 1 Horse Guards Road, London, SW1A 2HQ  
[1]www.gov.uk/hm-treasury 

This email and any files transmitted with it are intended solely for the
use of the individual(s) to whom they are addressed. If you are not the
intended recipient and have received this email in error, please notify
the sender and delete the email. This footnote also confirms that our
email communications may be monitored to ensure the secure and effective
operation of our systems and for other lawful purposes, and that this
email has been swept for malware and viruses.

References

Visible links
1. http://www.gov.uk/hm-treasury 

FOI Requests, Her Majesty's Treasury

1 Atodiad

Dear Kenneth MacArthur

Please find attached a response to your recent IR request.

Kind regards

Information Rights Unit

| HM Treasury | Ground Orange | 1 Horse Guards Road, SW1A 2HQ |
[1]www.gov.uk/hm-treasury

References

Visible links
1. http://www.gov.uk/hm-treasury