Nid ydym yn gwybod a yw'r ymateb mwyaf diweddar i'r cais hwn yn cynnwys gwybodaeth neuai peidio - os chi ywR mitchell mewngofnodwch a gadael i bawb wybod.

Dear HM Revenue and Customs,
I am interested in your public policy on people considered vulnerable, how you determine vulnerability ,the extent to which you take vulnerability into account when enforcing statutory obligations on taxpayers, the guidelines and training issued to staff and how you monitor their compliance with policies and procedures
Would you please supply the following:
Public statements regarding hmrc policy on “vulnerable persons” (vps) from press releases , your website or elsewhere
The dates of all such statements
Prior to the policy announcement the dates names and content of submissions received by hmrc in public consultations regarding vulnerable groups
From Hansard or elsewhere statements made by ministers or answers to questions in the Houses of Parliament and or minutes of evidence given to Parliamentary Select Committees
Factsheets issued by hmrc for vulnerable persons or their representatives
Complaints regarding unfair treatment where the allegation was vulnerability was not sufficiently considered and the number of such complaints received and upheld
Similarly the number of cases where taxpayers appealed through the appeals system and one of the appeal grounds was vulnerability and the number of such cases where the appeal was upheld
Guidelines issued to management and staff by any method regarding the identification of vulnerable persons and how to proceed thereafter
Guidelines regarding any tolerance allowed for non compliance with statutory obligations for vps
Training materials issued and training courses offered to hmrc staff regarding identification and treatment of vps
The number of staff who have undertaken such training
Any visual aids schematics or diagrams showing the paths or processes to be followed when vulnerability is claimed or suspected
The name of any team , group or individual which should be consulted by staff when dealing with vps
Policy regarding imposition or waiver of statutory or discretionary penalties imposed by hmrc on vps
Guidance issued to investigatory or compliance staff who undertake case reviews regarding procedures to follow if the subject of their enquiry is clearly from a vulnerable group or self identifies as vulnerable
The number of staff within hmrc who are either trained or qualified in mental health and or have undergone some mental health awareness training and or assessment
Guidelines issued to supervisors and managers of case handlers when an individual has declared or is classed as vulnerable and any processes to be followed to ensure vps are treated both fairly and sympathetically
When case handlers can consider the imposition of penalties on vps any guidance matrix or help available or requirements to seek confirmation or review by management before penalty imposition
When conduct of vps is being considered particularly a view on levels of deliberate actions and intentions which require a view on the vps capacity to act” normally” what psychological aids they can refer to
Yours faithfully,
R d mitchell

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

Our ref: FOI2020/00476

Dear R Mitchell,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 28th 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 Team, Cyllid a Thollau Ei Mawrhydi

2 Atodiad

Dear Mr/Ms Mitchell,

We are writing in response to your request for information, received 28
February.

Yours sincerely,

HMRC Freedom of Information Team

Nid ydym yn gwybod a yw'r ymateb mwyaf diweddar i'r cais hwn yn cynnwys gwybodaeth neuai peidio - os chi ywR mitchell mewngofnodwch a gadael i bawb wybod.