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HMRC loan charge review guidance updates

Chris Sawyer made this Freedom of Information request to HM Revenue and Customs

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Chris Sawyer
Delivered

Dear HM Revenue and Customs,

The HMRC guidance for the Loan Charge linked from the web page https://www.gov.uk/government/publicatio... was updated on November 5th but the update status on the web page does not indicate this.

The updated guidance document can be found using the following link:
https://assets.publishing.service.gov.uk...

The update information on the main web page states:

"5 November 2019
Updated with 'Letter from the FST to Sir Amyas Morse'."

There is no mention of the HMRC guidance changes in update section on the web page.

I request the following information:

(1) Any documentation which details why the update to the guidance document was not noted. This can include requests that the web page update section is not updated. I will accept redacted information so my request can be fulfilled.

(2) If the lack of update information is simply an oversight can you detail any HMRC procedures for correcting "update" information on web pages.

(3) Any procedures that taxpayers can follow to let HMRC know that update information on their web pages is misleading.

Outside of this Freedom Of Information Act request you may find it useful to know that the previous version of the HMRC guidance document archived on 3 Oct 2019 can be found at the following National Archives web page:

https://webarchive.nationalarchives.gov....

Yours faithfully,

Chris Sawyer

Link to this Report
foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, HM Revenue and Customs

Our ref: FOI2019/02413

Dear Chris Sawyer,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 6th November 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.

Yours sincerely

HMRC Freedom of Information Act Team

Link to this Report
foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Mr Sawyer,

I am writing in response to your request for information, received 6
November 2019.

Yours sincerely,

HMRC Freedom of Information Team

Link to this Report
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