Dear HM Revenue and Customs,

I note that HMRC has published updated DR settlement terms at the address below:

https://www.gov.uk/government/publicatio...

I am seeking specific information that HMRC will hold and that relates to the drafting of these revised terms. In addition, I am seeking specific information that confirms which part of HMRC's Litigation and Settlement Strategy (or other HMRC policy and guidance) provides HMRC with the discretion to relieve some taxpayers of "residual tax".

Specific request details below:

1. Please share any and all Email, SMS text and WhatsApp (and other, written correspondence ) between HMRC and/or HMT staff that shows all drafts and changes to those drafts, of the 19th November version of DR Settlement Terms ( to the point where the final draft was agreed and published)

2. Please share information that HMRC holds that gives HMRC the power and discretion to relieve some people involved from what is referred to as "residual tax", specifically the basis upon which HMRC feels that it is empowered to select what seems to be an arbitrary figure of £75,000 average DR income.

3. Please share information that shows exactly how many people HMRC expects to benefit from these arbitrary terms and what proportion of the overall DR amounts would be wiped as a result of the application of these terms

4. Please share information that HMRC holds that will enable HMRC to fairly determine whether and how someone would be deemed to meet the final criteria listed under point 6. Residual Tax. Specifically, if an individual is not personally involved in litigation, but could benefit from the outcome of one or more litigations where HMRC may lose (a "partial win" as HMRC would call it), what process will HMRC follow to determine whether that person meets the criteria noted:

"no litigation has been started before a court or tribunal in relation to the residual tax or loan charge"

Thank you

Yours faithfully,

Stephen Campbell

Dear HM Revenue and Customs,

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

I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'Drafting of revised disguised remuneration settlement terms as published on GOV.UK 19th Nov 2020'.

This request is now long overdue and HMRC has confirmed that it holds the information necessary to respond to the FOI request. The last update from HMRC stated the following:

This is because some of the information you have requested is being
considered as exempt from disclosure under section 35(1)(a) of the Act.

This exemption covers any information relating to the formulation and
development of government policy. The purpose of section 35 is to protect
good government. It reflects and protects some longstanding constitutional
conventions of government and preserves a safe space to consider policy
options in private.

Section 35 is subject to a public interest test and HMRC has not yet
reached a decision on whether the balance of the public interest favours
disclosure of this information.

The request I made relates to the publication of guidance on a Government policy that had ALREADY BEEN FORMED and had been enacted in legislation at the point when the settlement terms were updated on the Gov website. Therefore, any attempt at using a section 35 argument based on the need to allow Gov to develop policy in private are completely inappropriate and cannot possibly be applicable in this case.

Given that this controversial policy has already resulted in the suicides of at least 7 individuals, there is a public interest in understanding the extent to which HMRC continues to wage a misinformation campaign to control the narrative and to seek to justify a previously enacted piece of legislation. Any refusal to provide this information on the basis of Sectio 35 will be referred to ICO and it's clear that they will most likely concur with my summary above; using section 35 argument for this is not appropriate as the legislation has been enacted already and the request relates to potential HMRC attempts to mislead the reader on the chronology of events relating to Loan Charge.

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

Yours faithfully,

Stephen Campbell