Our ref: FOI2021/29816

Dear Kristian Healey-Ryder,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 10 December.

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

We will arrange for a reply to be sent to you which will either comply
with our 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.

While we ai m to respond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.

Yours sincerely

HMRC Freedom of Information Team

Dear Kristian Healey-Ryder,

We are writing in response to your request for information, received 10
December.

Yours sincerely,

HMRC Freedom of Information Team