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Changes to internal guidance

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Dear HM Revenue and Customs,

Internal guidance SALF411 was recently updated and can be found at the following web page

https://www.gov.uk/hmrc-internal-manuals...

Please note that at the time of writing the updated date on the page shows 25 August 2016 and does not reflect the numerous changes made since then. Clicking "see all updates" shows the date of the change but does not show what changes have been made to the text.

A list of text changes can be found on the national archives web page

https://webarchive.nationalarchives.gov....

A change was made to the text on 24th January from

"attributable to a tax avoidance scheme which is a notifiable arrangement or a listed or hallmarked scheme and the user of the scheme failed to disclose details to HMRC at the proper time."

to

"attributable to an avoidance scheme notifiable under DOTAS and the person making the return has not complied with their obligations under DOTAS to tell HMRC they have used that scheme , or

attributable to an avoidance scheme promoted by a Monitored Promoter (under POTAS) and the person making the return has failed to include the Promoter Reference Number on their return."

My request is

(1) Please let me have copies of any HMRC documents or information which detail why this change was made on 24 January 2019. It can be redacted where required.

(2) Please tell me which part of the HMRC organisation made the changes to the guidance text? For clarification, I do not want who updated the web page but I do want information on which department/team/group wrote the substantive changes to the text.

Yours faithfully,

Ms Ann Coady

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, HM Revenue and Customs

Our ref: FOI2019/00309

Dear Ms Coady,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 2nd February 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

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, HM Revenue and Customs

1 Attachment

Dear Ms Coady,

Please find attached HMRC's response to your information request.

Yours sincerely,

Freedom of Information Team

We don't know whether the most recent response to this request contains information or not – if you are Ms Ann Coady please sign in and let everyone know.