Our ref: FOI2016/00084

Dear Duncan Cushenan,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 16th October which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

Dear Mr Cushenan

Please find attached our response to your freedom of information request.

Kind regards

Alex Kennerley

PTCPP

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