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