Freedom of Information Team
S1715
6 Floor
Jack Pattinson
Central Mail Unit
Newcastle Upon Tyne
By email:
xxxx.xxxxxxxxx@xxxxxx.xx.xx
NE98 1ZZ
Email
xxx.xxxxxxx@xxxx.xxx.xx
Web
www.gov.uk
Date: 2 December 2022
Our ref:
FOI2022/69306
Dear Jack Pattinson,
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 7 November, for the following
information:
“For each of the last 5 tax years, including the current year to date:
a) How many individuals incurred interest due to late tax payments
b) How much interest was paid on late tax payments”
Our response
We can confirm that we hold the information you seek. However, providing it would exceed
the FOIA cost limit, which for central government equates to one person spending 3½
working days locating and extracting all of the information requested. We have therefore
refused your request unde
r section 12(1) of the FOIA.
We do not record the requested data in a way that we can readily access it. In order to
obtain this information, we would need to investigate many thousands of customer records
manually, across multiple systems, on a case-by-case basis. We have established that this
task would exceed the FOIA cost limit.
Normally we would explore how you might be able to refine your request so that it did not
exceed the FOIA cost limit. However, in this case, we cannot see any scope for doing so.
If you are not satisfied with our reply, you may request a review within 40 working days of
receiving this letter by emailin
g xxx.xxxxxx@xxxx.xxx.xx or by writing to our address at the
top.
If you are not content with the outcome of an internal review you can
complain to the
Information Commissioner’s Office. Yours sincerely,
HM Revenue and Customs
If you need extra support, for example if you have a disability, a mental health condition, or
do not speak English/Welsh, go t
o www.gov.uk and search for ‘get help from HMRC’.
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