FOI 2017/00021

Thank you for your communication of  10/01/2017 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. 

HMRC

Freedom of Information Team

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Dear Ms Baddams

Please find attached our response to your freedom of information request.

Kind regards

Alex Kennerley

PTCPP, Audit and Briefing

The information in this e-mail and any attachments is confidential and may
be subject to legal professional privilege. Unless you are the intended
recipient or his/her representative you are not authorised to, and must
not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.

HM Revenue & Customs computer systems will be monitored and communications
carried on them recorded, to secure the effective operation of the system
and for lawful purposes.

The Commissioners for HM Revenue and Customs are not liable for any
personal views of the sender.

This e-mail may have been intercepted and its information altered.