Emails to from Jayne-Anne Gadhia containing Loan Charge/Disguised Remuneration

Waiting for an internal review by HM Revenue and Customs of their handling of this request.

Dear HM Revenue and Customs,

Under the Freedom of Information Act 2000, I am requesting access to and copies of all communications sent/received Ms. Jayne-Anne Gadhia that contain any of the following phrases:
Loan Charge
Disguised remuneration
Suicide
It should also include any where the term LC or DR have been used as shorthand for the first two phrases

This should include any email chains/meeting invites in which she was the sender or mentioned in the To, Cc, or Bcc fields. Any attached documents should also be provided.

Please limit this request to the timeframe from January 1, 2018, to March 31, 2024.

Yours faithfully,

Ian Heavyside

Information Rights Unit, HM Revenue and Customs

Our ref: FOI2024/104549

Dear Mr Heavyside,

Thank you for your request, which was received on 29 July.

Please remember to quote the reference number above if you need to contact
us about this request again.

We aim to respond to all freedom of information requests within 20 working
days. We will either send you the information you have asked for or let
you know why we can't.

If we can't reply by 28 August 2024, we will write to let you know the
reason and when you can expect a response.

Yours sincerely

HMRC Information Rights Unit

Dear Information Rights Unit,

In your response to FOI2024/104549 you stated :
"If we can't reply by 28 August 2024, we will write to let you know the reason and when you can expect a response."

It is now the 29th August 2024.

Please provide the response or the reason why you cannot.

Yours sincerely,

Ian Heavyside

Information Rights Unit, HM Revenue and Customs

Dear Mr Ian Heavyside

I am writing to update you on the status of your FOI request and to
apologise for our delay in issuing a response.

In dealing with all FOI requests HMRC works to the standard set by the
independent Information Commissioner's Office (ICO), which is to deal with
at least 90% of FOI requests within 20 working days of receipt. While we
meet this target most of time, there are some cases that take longer than
20 days to process (for example, because of their complexity). Your FOI
request is one such case.

I want to assure you that we are still working on your request and aim to
provide a reply shortly.

Kind regards

HMRC Information Rights Unit

Dear Information Rights Unit,

HMRC have already exceeded the timeframe specified for the response to an FOI.

Specifying 'shortly' given that the law has already been broken is not acceptable.

Please provide the information requested or a more specific timeframe.

Yours sincerely,

Ian Heavyside

Information Rights Unit, HM Revenue and Customs

1 Attachment

Dear Mr Heavyside,

We are writing in response to your request for information, received 29
July.

Please accept our apologies for the considerable delay in responding to
our request.

Yours sincerely,

HMRC Information Rights Unit

Dear Information Rights Unit,

Thank you for your response dated 16 September 2024 regarding my initial Freedom of Information request, which was refused under Section 14(1) of the Freedom of Information Act. I appreciate your invitation to refine the request and would like to submit the following follow-up request, as suggested in your reply.

Revised FOI Request
I am seeking access to excerpts from communications involving Ms. Jayne-Anne Gadhia that contain any of the following terms:

Loan Charge
Disguised Remuneration
Suicide
Additionally, any references to the abbreviations LC or DR, used as shorthand for the above terms, should also be included.

Scope:
Timeframe: From January 1, 2018, to March 31, 2024.
Type of documents: This request should cover internal email chains, meeting invites, and documents in which Ms. Gadhia was the sender or mentioned in the To, Cc, or Bcc fields.

Please exclude any publicly available media summaries or articles.

Attachments: Only include relevant attachments to emails that contain the specified search terms.

I hope this refined scope addresses your concerns about the volume of information and reduces any potential burden, while still allowing access to the core information requested.

Public Interest Justification
As emphasized in my initial request, there is a significant public interest in understanding the internal communications surrounding the Loan Charge, Disguised Remuneration, and the associated consequences, including reports of suicides linked to these issues. Ensuring transparency in how such matters were handled by HMRC is crucial for public accountability, particularly given the profound human and financial impact of these policies.

I look forward to your response and appreciate your assistance in processing this revised request.

Yours sincerely,

Ian Heavyside

Information Rights Unit, HM Revenue and Customs

Our ref: FOI2024/189054

Dear Ian Heavyside,

Thank you for your request, which was received on 21 September.

Please remember to quote the reference number above if you need to contact
us about this request again.

We aim to respond to all freedom of information requests within 20 working
days. We will either send you the information you have asked for or let
you know why we can't.

If we can't reply by 18 October 2024, we will write to let you know the
reason and when you can expect a response.

Yours sincerely

HMRC Information Rights Unit

Dear Information Rights Unit,

On the 23rd September 2024 you stated that you would respond to my FOI request by 18th of October 2024 or provide a reason why you could not.

I have received no update.

Please provide the information requested or a date when I can expect a response

This request was raised on 29th July 2024 and clearly exceeds the response times required by the FOIA

Yours sincerely,

Ian Heavyside

Dear Information Rights Unit,

Please acknowledge receipt of this email

On the 23rd September 2024 you stated that you would respond to my FOI request by 18th of October 2024 or provide a reason why you could not.

I have received no update.

Please provide the information requested or a date when I can expect a response

This request was raised on 29th July 2024 and clearly exceeds the response times required by the FOIA

Yours sincerely,

Ian Heavyside

Information Rights Unit, HM Revenue and Customs

Dear Ian Heavyside

I am writing to update you on the status of your FOI request and to
apologise for our delay in issuing a response.

In dealing with all FOI requests HMRC works to the standard set by the
independent Information Commissioner's Office (ICO), which is to deal with
at least 90% of FOI requests within 20 working days of receipt. While we
meet this target most of time, there are some cases that take longer than
20 days to process (for example, because of their complexity). Your FOI
request is one such case.

I want to assure you that we are still working on your request and aim to
provide a reply shortly.

Kind regards

HMRC Information Rights Unit

Dear Information Rights Unit,

A complaint is being raised with the ICO about the length of time that HMRC are taking to respond to this FOI.

HMRC appear to not understand the law.

Yours sincerely,

Ian Heavyside

Information Rights Unit, HM Revenue and Customs

1 Attachment

Dear Ian Heavyside,

We are writing in response to your request for information, received 21
September. Please accept our sincere apologies for the delay you have
experienced.

Yours sincerely,

HMRC Information Rights Unit

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 'Emails to from Jayne-Anne Gadhia containing Loan Charge/Disguised Remuneration'.

1.
Email 4 indicates that there are 17 attachments
but your response states the following
"In this instance, the two attachments to EMAIL 4 which contain a reference to your
requested search terms are being withheld because they are considered exempt pursuant to
sections 36(2)(b)(i), (ii), and (c) FOIA."
There were 2 attachments for Email 5 which are now public documents.

2.
I disagree with the use of the section 36 exemptions mentioned above. The board knows that it should operate transparently and be seen to operate transparently. Citizens are literally dying because of this policy and it is imperative that the board is seen to respond accordingly. Withholding information at this time under 'frank and free' discussion appears, disgusting. I would ask HMRC to reconsider its use of section 36.

3. The timeframe of the request was 1/1/24 to 31/3/24. The FOI was raised on 29/7/24. The use of section 36 claiming that the issue is still extant for something that was recorded as being shared on 17/3/24 is abuse of section 36.

4.
Email 2 text indicates that there was an attachment, and it has not been provided.
"Can I please check if you are content with the suggested topics to cover under
achievements, challenges and development of the top team. I have populated some ideas in
the attached. If you are content, I will get some lines drawn up. "

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

Yours faithfully,

Ian Heavyside

Information Rights Unit, HM Revenue and Customs

Our ref: IR2024/240511

Dear Ian Heavyside,

Thank you for your request for internal review, which was received on 12
December.

Please remember to quote the reference number above if you need to contact
us about this request again.

We aim to respond to all internal reviews within 20 working days. We will
either send you the information you have asked for or let you know why we
can't.

Yours sincerely

HMRC Information Rights Unit