This is an HTML version of an attachment to the Freedom of Information request 'Questions on Royal Taxation and the payment of tax on a voluntary basis'.

 
 
 
           

 
 
 
 
Teresa Chance 
Corporate Governance 
04/52 
100 Parliament Street 
 
 
London  SW1A 2BQ 
 
By email to: 
 
 
Chand Bakshi [request-11099-
Tel 
  
 
[email address]] 
 
 
Fax 
020 7147 0666 
 
 
 
Email          
 
 
 
 
 
 
 
Date 
2 July 2009 
www.hmrc.gov.uk 
 
Our Ref 
FOI 1624/09 
 
Your Ref 
           
 
________ 
 
 
 
 
 
 
Freedom of Information Act 2000 
 
Dear Chand Bakshi, 
 
Your e-mail of 22 May 2009 requested further information under the Freedom of Information 
(FOI) Act. Our response is below. 
 
You asked: 
 
1) Other than the Queen and the Prince of Wales are there any other 
members of the Royal Family from whom HM Revenue and Customs does not collect 
Income Tax, Capital Gains tax or Inheritance Tax from or collects it on a voluntary basis? If 
there are please provide details.  
 
 2) Has HM Revenue and Customs notified the Queen, the Prince of 
Wales or any of their representatives about the following Freedom of Information Requests 
Your Ref FOI 1242/09 and Your Ref FOI 1466/09. If so please provide copies of those 
letters or emails. 
 
The information you request in question 1 is covered by the exemption provided in section 
44 of the FOI Act, which relates to information covered by a statutory duty of confidentiality.  
We therefore neither confirm nor deny holding such information.  However, outside the terms 
of the FOI Act, since the information can be inferred from the contents of the Memorandum 
on Royal Taxation which you have already received, we confirm that Members of the Royal 
Family other than The Queen and The Prince of Wales are subject to tax in the ordinary 
way.  
 
 
Information is available in large print, audio tape and Braille formats. 
Type Talk service prefix number – 18001 
 
 
 
 
 

 
 
 
 
In response to question 2, I have already confirmed that HMRC holds information falling 
within the scope of your request. The information held is enclosed as an Annex to this letter. 
 
Your email of 22 June 2009 queried which part of the request the section 37(1)(a) exemption 
applied to.  The information covered by section 37(1)(a) is the information within the scope 
of the second part of your request, and not the first part.  I am sorry if this was not sufficiently 
clear in my letter of 22 June 2009.  Having given further consideration to the balance of the 
public interest, HMRC has concluded that the public interest favours disclosure of the 
information under question 2.   
 
You may be interested to know that the Secretary of State’s Section 45 Code of Practice on 
FOI states that it will often be good practice for departments to consult with any third parties 
to whom requested information relates, for example in order to determine whether or not an 
exemption applies, or simply to inform them as a courtesy that a disclosure will take place.   
 
The Code of Practice can be found here: 
http://webarchive.nationalarchives.gov.uk/+/http://www.justice.gov.uk/guidance/foi-code-of-
practice.htm 
 
If you are not happy with this reply you may request a review by either emailing 
‘foi[email address].uk’, or by writing to the HMRC FOI Team, Room 4/52, 100 
Parliament Street, London SW1A 2BQ. You must request a review within two months of the 
date of this letter. It would assist our review if you set out which aspects of the reply concern 
you and why you are dissatisfied. 
 
If you are not content with the outcome of the internal review, you may apply directly to the 
Information Commissioner for a decision. Generally, the Information Commissioner cannot 
make a decision unless you have exhausted the review procedure provided by HMRC. He 
can be contacted at: The Information Commissioner’s Office, Wycliffe House, Water Lane, 
Wilmslow, Cheshire SK9 5AF, or by e-mail: [email address]. 
 
Yours sincerely 
 
Teresa Chance 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
 
 
 
ANNEX 
•  An email from an official in HMRC to the Keeper of the Privy Purse,  copied to the 
Deputy Keeper of the Privy Purse and the Principal Private Secretary to TRH The 
Prince of Wales and Duchess of Cornwall, dated 19 March 2009 

We have received an FOI request about the arrangements under which HM the Queen pays 
tax.  We believe the points raised can be answered by reference to the Memorandum of 
Understanding (MoU) and I attach a copy of our proposed reply. Please let me know 
whether you see any problems with our draft.  We have a deadline of 30 March for reply.  
  
The request does not apply to the arrangements in respect of HRH the Prince of Wales but 
we shall need to provide a copy of the MoU so I am also copying this to the Principal Private 
Secretary to TRH The Prince of Wales and Duchess of Cornwall for information. 
 
•  A further email from an official in HMRC to the Keeper of the Privy Purse and the 
Deputy Keeper of the Privy Purse dated 19 March 2009 
 
I'm sending this again as it may not have reached you first time round. 
      
•  An email from an official in HMRC to the Keeper of the Privy Purse, copied to the 
Deputy Keeper of the Privy Purse and the Principal Private Secretary to TRH The 
Prince of Wales and Duchess of Cornwall, dated 24 March 2009
 
 
Just to let you know that this reply has gone out today. 
 
•  An email from an official in HMRC to the Keeper of the Privy Purse, copied to the 
Principal Private Secretary to TRH The Prince of Wales and Duchess of Cornwall, 
dated 11 May 2009 

 
You will wish to be aware of two further FOI requests we're considering. One is to the 
Treasury and asks for the information provided to Ministers in support of the recent changes 
to the Memorandum.  The other is to HMRC and asks a range of questions both about Royal 
taxation and exemption from tax more generally.  We'll let you see draft responses shortly.   
 
•  An email from an official in HMRC to the Keeper of the Privy Purse and to the 
Principal Private Secretary to TRH The Prince of Wales and Duchess of Cornwall, 
dated 15 May 2009 

 
Here's a copy of the proposed reply to the request addressed to us.  It will also come 
through the Cabinet Office channels.