Freedom of Information Team
S1715
Mr D Richmond
6 Floor
Central Mail Unit
By email:
Newcastle Upon Tyne
xxxxxxxxxxxxxxxxxxxxxxx@xxxxxxxxxxxxxx.xxx
NE98 1ZZ
Email
xxx.xxxxxxx@xxxx.xxx.xxx.xx
Web
www.gov.uk
Date: 1 April 2019
Our ref:
FOI2019/00255
Dear Mr Richmond
Freedom of Information Act 2000 (FOIA)
Thank you for your request of 27 January 2019. Please accept our apologies for the
considerable delay in replying.
You asked for the following information:
“Please provide me with the unamended notes or documents that HMRC fed into briefings
which were subsequently used (possibly amended) by Mel Stride on 03/07/2018”
We can confirm HMRC holds the information requested, therefore, a copy of our briefing is
enclosed with this letter. Please note some sections have been redacted to protect taxpayer
confidentiality. This information has been withheld under section 44(1)(a) of the FOIA, which
applies when information is prohibited from disclosure by another piece of legislation.
In this instance, the Commissioners for Revenue and Customs Act 2005 (CRCA) section 18
specifies how the department must treat information as confidential and when it may be
released. To determine whether the exemption applies, we are required to consider two
questions at section 23(1) of the CRCA:
is the requested information held in connection with a function of HMRC? and
does the information relate to a "person" who is identified, or who could be identified
from the information requested?
If, as in this case, the answers to both questions is "Yes", then the statutory duty of
confidentiality (at section 18(1) of the CRCA) means the redacted information is exempt
under the FOIA. It also removes any possibility of disclosure under the FOIA on a
discretionary basis.
The term "person" includes legal entities such as companies, trusts and charities, as well
living individuals. (See Schedule 1 of the Interpretation Act 1978.)
If you are not satisfied with this reply you may request a review within two months by
emailing
xxx.xxxxxx@xxxx.xxx.xxx.xx, or by writing to the address at the top right-hand side
of this letter.
If you are not content with the outcome of an internal review you can
complain to the
Information Commissioner’s Office
Yours sincerely
Freedom of Information Team