FOI2023/79633 Garraway/Sanzar APNs

Hazel Brown made this Freedom of Information request to HM Revenue and Customs Automatic anti-spam measures are in place for this older request. Please let us know if a further response is expected or if you are having trouble responding.

Response to this request is long overdue. By law, under all circumstances, HM Revenue and Customs should have responded by now (details). You can complain by requesting an internal review.

Dear HM Revenue and Customs,

Further to my previous request FOI2023/79633 dated 19th Oct 2023, your response dated 25/10/23.

You state that HMRC cannot supply the information as "under section 44(2) of the FOI. “we can neither confirm nor deny whether we hold the information requested.” This is because you seek information about an identifiable ‘person”

You have clearly misunderstood or misinterpreted the FOI request and claim to have been searching for information about an identifiable "PERSON"

To clarify, I request the NUMBER of APNs issued to users of this scheme. I require no names, addresses nor any other identifiable information.

As an example, an appropriate answer would be “the number is X of APNS issued”.

Please explain, in clear terms, how this answer identifies a person?

It is clear that a number can not identify (from the entire UK taxpaying public) a single individual, company or trust.

Further to this, my follow up question on whether HMRC has concluded its enquiries into the scheme and issued closure notices, also does NOT identify a single person involved.

I therefore respectfully request you look at this FOI again. I have this time forwarded a copy of this APN to the APPG and my own MP in the hope this will result in an accurate and responsible response from the tax authority as promised by the HMRC Charter.

Yours faithfully,

Hazel Brown

Yours faithfully,

Hazel Brown

Team, FOI, HM Revenue and Customs

Our ref: FOI2023/91669

Dear Ms Brown,

Thank you for your request, which was received on 15 November.

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 14 December 2023, we will write to let you know the
reason and when you can expect a response.

Yours sincerely

HMRC Information Rights Unit