We don't know whether the most recent response to this request contains information or not – if you are Dr Colin Iain Campbell MBChB FRSPH please sign in and let everyone know.

Communication between VAT litigation team and IR35 team when handling IHPA's letter on Direct Engagement

We're waiting for Dr Colin Iain Campbell MBChB FRSPH to read recent responses and update the status.

Dr Colin Iain Campbell MBChB FRSPH

Dear HM Revenue and Customs,
I am writing to request information under the Freedom of Information Act 2000. I would be interested in any information held by your organisation regarding my request. I understand that I do not have to specify particular files or documents and it is the departments responsibility to provide the information I require. If you need further clarification please contact me via this website (or email). I would like to request the following information:

The initial réponse to this contains sections replying to information which was not originally asked about but are bones of contention on the IR35 front. As such it seems clear to us that sections of this response had heavy input from the IR35 department who were keen to put across information on separate issues not explicitly asked about. It is very clear from the discussion of CEST that there has been input from the IR35 department here.

Please disclose:
1) All communications/emails/documentation of discussion between the VAT team handling IHPA's request and the IR35 team related to the handling of IHPA's letter about Direct Engagement of 1st May 2018, and referred to in this newspaper article: https://www.thetimes.co.uk/article/nhs-h...

and this press briefing:

https://ihpa.org.uk/press-release/nhs-bo...

I would like the information to be provided by email or on this website in electronic form. If my request is denied in whole or in part I ask that you justify all deletions by reference to specific exemptions of the act. I will also expect you to release all non-exempt material. I reserve the right to appeal your decision to withhold any information or to charge excessive fees. I would be grateful if you could confirm in writing that you have received this request. I look forward to your response within 20 working days as outlined by the statute. Many thanks for your assistance with this request.

Yours faithfully,

Dr Colin Iain Campbell MBChB FRSPH

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

Our ref: FOI2018/01731

Dear Dr Campbell,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 7th August 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 Central Team, HM Revenue and Customs

1 Attachment

Dear Dr Campbell,

I am writing in response to your request for information, received 7th
August.

Yours sincerely,

HMRC Freedom of Information Team

Dr Colin Iain Campbell MBChB FRSPH

Dear HM Revenue and Customs,

Please pass this on to the person who conducts Freedom of Information reviews.

NOTE THAT THERE IS A SECOND FOI AT THE END

I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'Communication between VAT litigation team and IR35 team when handling IHPA's letter on Direct Engagement'.

Thank you for confirming HMRC does hold envidence that the IR35 team seeking to insert unrelated content into our correspondence. We are also concerned this may have interfered with the VAT team's processes with respect to the handling of this letter.

We would refute that this deals to identifiable persons as:

1. Many people operate such schemes and the correspondence relates to all such operators
2. Thus annonymising the identity of any scheme provider referenced by way of example will be more than adequate to avoid the person's being directly identifiable. (Thus the claimed exemption is inapplicable).
3. We are concerned about potential links with some of the scheme operators and conflicts of interest within the IR35 team and thus we wish to see exactly what representations have been made.
4. Whilst it may be that junior team members from the IR35 team should be anonymised leaving only their job title in the disclosure of this discussion it will be recognised that senior civil servants have no reasonable expectation of privacy in engaging in such functions and we would expect this information to be disclosed.

Kindly conduct an internal review on this basis. I believe this exemption is inappropriate and , as such, if HMRC still refuse to disclose the information I will immediately refer you to the Information Commissioner's Office who will see the information and make an impartial decision. This will be the second time I have had to refer you to the information commissioner in the space of a month.

----FURTHER FOI REQUEST ------+

Under the FOIA 2000 please disclose:
1) all internal emails/other communications/information in a recordable format (including recordings of internal phone calls as digital files, which are recorded within HMRC) relating to the handling of my original request.

For the avoidance of doubt please specifically include:
*Any request to the VAT litigation department for the information so that a decision on exemptions could be made, else confirm if not held.
*Any request to the IR35 team for the information so that a decision on exemptions could be made, else confirm if not held.
*Any representations made by either of these parties to the information governance team surrounding concerns with release of information.

I expect that ALL non-exempt material will be released.

Specifically if HMRC is choosing to follow its almost invariable pattern of seeking any exemptions it can I would remind you that all non exempt materials must be released and you should redact any details you claim are exempt (for audio files this can be easily done with audacity or similar program and your IT department will be able to do this easily).

I look forward to your response to both the internal review and this second FOI within 20 days

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/c...

Yours faithfully,

Dr Colin Iain Campbell MBChB FRSPH

Dr Colin Iain Campbell MBChB FRSPH

Dear [email address] on behalf of FOI Central Team,

Sorry to clarify 'deals with' was autocorrect in my phone no idea what the original word was that got autocorrected. I meant 'relates to'

Yours sincerely,

Dr Colin Iain Campbell MBChB FRSPH

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

Our ref: FOI2018/01894

Dear Dr Campbell,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 24th August 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 WMBC FOI Mailbox, HM Revenue and Customs

3 Attachments

Dear Dr Campbell,

I am writing in response to your request for information, received 24th
August.

Yours sincerely,

HMRC Freedom of Information Team

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

1 Attachment

Dear Dr Campbell,

I am writing in response to your request for information, received 24th
August.

Yours sincerely,

HMRC Freedom of Information Team

We don't know whether the most recent response to this request contains information or not – if you are Dr Colin Iain Campbell MBChB FRSPH please sign in and let everyone know.