Dear HM Revenue and Customs,

It's been well publicised that you're pursuing NHS Digital because you believe their use of CEST was incorrect (https://www.computerweekly.com/news/2524...).

Please can you tell me how many other entities have been investigated for off-payroll determination issues (whether they used CEST or not), and how many you have formerly pursued as a result (successfully or otherwise). Please note, I only need the numbers, not the names or the current status of any cases.

Yours faithfully,

Ralph Bolton

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

Our ref: FOI2020/00219

Dear Mr Bolton,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 30th 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 Bolton,

I am writing in response to your request for information, received 30th
January.

Yours sincerely,

HMRC Freedom of Information Team

Dear HM Revenue and Customs,

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

I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'HMRC Disagreements about CEST Outputs'.

In the response you say:

"I can confirm that HMRC holds the information requested but it is being withheld under section 31(1) (d) of the FOI Act."

The assertion goes on to explain that in disclosing the numbers requested that this may impact HMRCs ability to enforce the law and so it's not in the public interest to release those numbers.

I would like to object to this on the grounds that:
- This is new legislation and a new application of previous rules. It is most definitely in the public interest to know how successful the new rules have been.
- A central tenet of a functional tax system is that tax payers have to trust the tax collection agency. Thus, it is in the public interest for HMRC to disclose how successful they have been in implementing new rules, how well they have been adhered to by the Public Sector and how well HMRC is prosecuting cases of non compliance.
- The Public Sector at large is responsible to the public and so their performance with regards to these rules is of key public interest.
- HMRC are in a position to summarise the Public Sector's performance here, whereas to FoI every Public Sector body to get the same information would be overly burdensome on them all and would incur significantly more cost to the Public Sector as a whole. Therefore it is actually HMRCs responsibility to divulge these numbers.

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

Yours faithfully,

Ralph Bolton

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

Our ref: IR2020/00323

Dear Mr Bolton,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 11th 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 FOI Central Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr Bolton,

We are writing in response to your request for information, received 11
February.

Yours sincerely,

HMRC Freedom of Information Team