Our ref: FOI2023/15762

Dear J.J Evans,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 8 March.

We have allocated the above reference which you should quote if you need
to contact us.

We will arrange for a reply to be sent to you which will either comply
with our 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.

While we aim to res pond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.

Yours sincerely

HMRC Freedom of Information Team

Dear J.J Evans,

Please find attached our response to your information request.

Yours sincerely,

HMRC Freedom of Information Team