list of officers who were provided early sight of the Independent Loan Charge Review

Yn disgwyl am adolygiad mewnol gan Cyllid a Thollau Ei Mawrhydi o'u triniaeth o'r cais hwn.

Dear HM Revenue and Customs,

As confirmed in previous FOI requests, a "small number of government officials in HMRC and HM Treasury were provided early sight of the Independent Loan Charge Review under strict and controlled conditions. This was to correct any factual errors ahead of publication and was provided in hard copy."

I understand the hard copies were destroyed and there is no way to ascertain whether those officials only corrected factual errors, or suggested other edits.

In order to clarify things, can you please provide the following:

1. the full list of 'government officials' (and other individuals, if applicable) who received the early copy of the Review;

2. A signed declaration by each one of those officials, where they confirm they only suggested corrections to factual errors, and did not suggest any other changes to the report.

3. Any email or other correspondence to/from the individuals included in point 1 above, in which that draft of the Loan Charge Review is discussed. For example, any emails to or from those individuals that include the keywords "Early sight" or "Preview" or "Draft". If this generates too many results, please restrict it to the months of August and September 2019.

Yours faithfully,

Matt Smith

FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2021/00360

Dear Mr Smith,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 21st 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 fo r answer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

FOI Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr Smith,

We are writing in response to your request for information, received 21
January.

Yours sincerely,

HMRC Freedom of Information Team

Dear FOI Team,

Thanks for your response to my request - FOI2021/00360.

As follow up to that request, can you please provide:
1. the job titles of the three named senior civil servants who received the draft Loan Charge review: Nick Jones, James Armitage and Jon Holden, at the date they reviewed the document (9 December 2019, according to your response). If they have subsequently changed jobs, please provide the new job title too.

2. You mentioned that my request to receive all emails relating to "Loan charge" and "draft" from these individuals exceeds the FOIA limit. In order to reduce the number of matches, can you please provide all emails to/from Nick Jones, which contain the keywords "Loan Charge" and "draft", during the months of November and December 2019.

I look forward to hearing from you.

Yours sincerely,

Matt Smith

FOI Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr Smith,

We are writing in response to your request for information, received 18
February.

Yours sincerely,

HMRC Freedom of Information Team

Dear FOI Team,

Thanks for your response to my FOI Request in which you seek clarification on my request.

In a previous response you stated:

"A search for each of the provided key terms was run for the period 1 September 2019 to 21 December 2019. This period covered both the announcement of the Review as well as the publication of the final report.
This search yielded several thousand separate email conversations. To try to limit the number of results the search was re-run, this time using a combination of the provided search terms and the term ‘loan charge’. This search produced just over 750 separate email conversations, over half of which were relevant to the key terms ‘loan charge’ and draft’."

Assuming "over half of" 750 means around 400 results, which would then be further reduced by the additional modifications I have requested (just the months of November and December 2019, and just one officer), I believe the results should be both within the appropriate limit, and also relevant to my line of enquiry, which is around the way the Draft was discussed internally.

I hope I have clarified the scope of my request, and I also hope this email won't be treated as a new request - therefore requiring another 4 weeks to get a response.

Yours sincerely,

Matt Smith

FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2021/03832

Dear Mr Smith,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 10th March 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.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act 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 'list of officers who were provided early sight of the Independent Loan Charge Review'.

I sent a response to your request for clarification on the 10th March 2021. I have been waiting for a response from you since, and almost three months have passed. Please send ASAP the documents I have requested.

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

Yours faithfully,

Matt Smith