This is an HTML version of an attachment to the Freedom of Information request 'Royal Finances'.




 
 
 
           

 
 
 
 
Teresa Chance 
Corporate Governance 
04/52 
100 Parliament Street 
 
 
London  SW1A 2BQ 
 
By email to: 
 
 
xxxxxxxxxxxxxxxxxxxxxx@xxxxxxxxxxxxxx.xxx 
Tel 
  
 
 
 
Fax 
020 7147 0666 
 
 
 
Email          
 
 
 
 
 
 
 
Date 
13 July 2009 
www.hmrc.gov.uk 
 
Our Ref 
FOI 1699/09 
 
Your Ref 
           
 
________ 
 
 
 
 
 
 
Freedom of Information Act 2000 
 
Dear Mr McLaughlin, 
 
Your e-mail of 15th June 2009 requested the following information under the Freedom of 
Information Act 2000 (FOIA): 
 
“With reference to the Amendment to the Memorandum of Understanding on Royal Taxation 
that the Chancellor announced to the House of Commons on 22nd April 2009, please 
disclose how this proposal came to be initiated in HMRC.” 
 
The information you request is exempt from disclosure under section 44(1)(a) of the FOIA, 
which exempts information if its disclosure is prohibited by any enactment. In this instance, 
the relevant enactment is the Commissioners for Revenue and Customs Act (CRCA) 2005. 
The effect of section 23 of CRCA is that information we hold in connection with one of our 
functions, and which identifies a person or enables their identity to be deduced, is exempt 
from disclosure under FOI.  Section 44 is an absolute exemption under the FOIA. 
 
If you are not happy with this reply you may request a review by either emailing 
‘xxx.xxxxxx@xxxx.xxx.xxx.xx’, 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 
 
Information is available in large print, audio tape and Braille formats. 
Type Talk service prefix number – 18001 
 
 
 
 
 

 
 
 
 
can be contacted at: The Information Commissioner’s Office, Wycliffe House, Water Lane, 
Wilmslow, Cheshire SK9 5AF, or by e-mail: xxxxxxxxx@xxx.xxx.xxx.xx. 
 
Yours sincerely 
 
Teresa Chance