CS Finance & Planning
Performance & Analysis - Briefing
19th Floor, East
286 Euston Road
03000 514 891
30 January 2017
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 3 January 2017, for the following
information: “The area I am interested in is tax and penalties due on self assessment tax returns.
i.e. if a self assessment is not submitted then HMRC usually issues a penalty, the
person then disputes the penalty under article 61 of the Magna Carta.
or HMRC demands tax due after submitting a self assessment tax return which is then
disputed under article 61 of the Magna Carta.
I believe from the research that I have already done that these taxes / penalties are
waived under section 54 Taxes Management Act 1970. I am not looking for any
personal information just the number of times that article 61 of the Magna Carta has
been used and the tax / penalties have been waived.
If the last 10 years are not possible then please provide as much information as is
possible for an many years as possible.”
I can confirm that although HM Revenue and Customs (HMRC) hold some of the infor-
mation you have requested we estimate that the cost of complying with your specific
request would exceed the appropriate limit of £600. The appropriate limit is specified
in regulations and for central government is set at £600. This represents the estimated
cost of one person spending 3½ working days determining if the department holds the
information. This includes locating, retrieving and extracting the information. Under
section 12(1) of the FOIA the department is not obliged to comply with your request
and we will not be processing it further.
Normally, HMRC would explore with you how you might be able to narrow or refine
your request so that it did not exceed the FOIA cost limit. However, in this case, I
cannot see any scope for doing this as even reducing the information requested to a
period of one year would still exceed the costs limit.
If you are not happy with this reply you may request a review by writing to HMRC FOI
Team, Room 1C/23, 100 Parliament Street London SW1A 2BQ or email
firstname.lastname@example.org. You must request a review within 2 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 an internal review, you may apply directly to
the Information Commissioner for a decision. The Information Commissioner will not
usually consider a case unless you have exhausted the internal 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 their website at
To find out what you can expect from us and what we expect from you go to www.gov.uk/hmrc/your-charter
and have a look at ‘Your Charter’.