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.

The request was refused by HM Revenue and Customs.

Dear HM Revenue and Customs,

Further to my request FOI 12023/71447

1. How many APNs have been issued to users of Sanzar (later known as Garraway) scheme?

This can be easily found at minimal cost simply by checking the database held by the APN team which sets out APNs on scheme by scheme basis.

2. Has HMRC concluded its enquiries into this scheme?

3. Were closure notices duly issued for all years the scheme was utilised?

Yours faithfully,

Hazel Brown

Team, FOI, HM Revenue and Customs

1 Attachment

Dear Ms Brown,

We are writing in response to your request for information, received 19
October.

Yours sincerely,

HMRC Freedom of Information Team

Dear HM Revenue and Customs,

Thank your for your reply 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 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 copied in 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

Team, FOI, HM Revenue and Customs

Our ref: IR2023/96378

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

Team, FOI, HM Revenue and Customs

1 Attachment

Dear Ms Brown,

We are writing in response to your request for information, received 15
November.

Yours sincerely,

HMRC Freedom of Information Team

Gary Tinker left an annotation ()

HMRC are being very dishonest
They did not answer your question by claiming that you had asked for an internal review
Suggest that you respond by saying that you did not request an IR and expect an answer to your question

HMRC Information Rights cannot be trusted

Dear Team, FOI,

IR 2023/96378

To clarify, I did NOT request an internal review.

Please answer the questions as written in the FOI request IR 2023/963678, the response to which was received on 14/12/23.

Non of the questions identifies individuals as hundreds, possibly thousands, of APNs will have been sent out through this scheme.

Yours sincerely,

Hazel Brown

HM Revenue and Customs

Dear Hazel Brown,

We responded to your original request on 26 October. You expressed dissatisfaction with our reply. We treated your comments as a request for an internal review, which we completed and issued on 14 December.

As both our replies state, the issue here is you ask for information about a specific scheme, so the number of APNs issued is immaterial. The Commissioners for Revenue and Customs Act 2005 prohibits the release of information that relates to an identifiable person, whether than person be a living individual, a company or any other entity. The Information Commissioner has previously agreed with our position that a named scheme is an identifiable person.

If you remain dissatisfied with our decision the next step would be to complain to the Information Commissioner:
https://ico.org.uk/make-a-complaint/foi-...

Kind regards,

HMRC Information Rights Unit

HMRC | Solicitor's Office and Legal Services
8th Floor, Stratford RC, 14 Westfield Avenue, London, E20 1HZ
Email: [email address]

OFFICIAL

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