HMRC CMS Data Sharing

Mae'r ymateb i'r cais hwn yn hwyr iawn. Yn ôl y gyfraith, ym mhob amgylchiad, dylai Cyllid a Thollau Ei Mawrhydi fod wedi ymateb erbyn hyn. (manylion). Gallwch gwyno drwy yn gofyn am adolygiad mewnol.

Dear HM Revenue and Customs,

Please could you provide copies of any policies and guidance relating to the sharing of data with the Child Maintenance Service (CMS)? In particular, could you please confirm whether HMRC shares details of pension contributions to the CMS as part of their investigations into excessive pension contributions?

Yours faithfully,

Mr McGregor

foi.team@hmrc.gsi.gov.uk on behalf of B&C FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2020/00081

Dear Mr McGregor,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 14th January which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr McGregor,

Please find attached our response to your information request.

Yours sincerely,

HMRC Freedom of Information Team

Dear HM Revenue and Customs,

Thank you for your response dated 11th February which was most helpful. Please could I clarify your point regarding excessive pension contributions. If there is interlinked tax evasion and/or avoidance linked with the excessive pension contributions, would HMRC not be obliged to work with the DWP under such circumstances?

As an example, if the Non-Resident Parent (NRP) is the sole employee and director of their own limited company, sends the DWP incomplete income data for their business, and then the following month (last month of the tax year) makes a large 5-figure additional lump sum payment into their pension using company funds, as the purpose of making the pension contribution was to divert income from the DWP and reduce child maintenance liabilities, the payment was not made wholly & exclusively for the purposes of the employer’s trade or profession (ref: ICTA\S74(1)(a) – corporation tax and ITTOIA\S34 – income tax) – i.e. it would be a form of tax evasion.

Similarly, if the pension contributions made through the business were in the order of 500% of the director’s salary, wouldn’t this be in breach of other HMRC pensions legislation which says contributions shouldn’t exceed 100% of salary?

Yours faithfully,

Mr McGregor

foi.team@hmrc.gsi.gov.uk on behalf of Team, FOI, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2020/00335

Dear Mr McGregor,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 12th February which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of Central FOI Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr McGregor,

I am writing in response to your request for information, received 12th
February.

Yours sincerely,

HMRC Freedom of Information Team

Dear [email address] on behalf of Central FOI Team,

Thank you for your response dated 27th February 2020.

In response to the following comment:

"As your request seeks an understanding of interaction between two departments, it requires
a subject expert to create a narrative addressing your query and related examples"

Please could you provide me with contact details including an email address to direct my query to.

Yours sincerely,

Mr McGregor

foi.team@hmrc.gsi.gov.uk on behalf of Central FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2020/00335

Dear Mr McGregor,

Thank you for your email of 27 February 2020.

Please refer to our contact page to identify the most appropriate team to
address your query: www.gov.uk/contact-hmrc

Information about how to report tax evasion is available at:

www.gov.uk/government/organisations/hm-r...

Yours sincerely

HMRC Freedom of Information Team