Our ref: FOI2024/24462

Dear David Ball,

Thank you for your request, which was received on 7 March.

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 9 April 2024, we will write to let you know the
reason and when you can expect a response.

Yours sincerely

HMRC Information Rights Unit

Dear David Ball

I am writing to update you on the status of your FOI request and to
apologise for our delay in issuing a response.

In dealing with all FOI requests HMRC works to the standard set by the
independent Information Commissioner's Office (ICO), which is to deal with
at least 90% of FOI requests within 20 working days of receipt. While we
meet this target most of time, there are some cases that take longer than
20 days to process (for example, because of their complexity). Your FOI
request is one such case.

I want to assure you that we are still working on your request and aim to
provide a reply shortly. I will update you further should we not be able
to issue our response within the next fortnight.

Kind regards

HMRC Information Rights Unit

Dear David Ball,

We are writing in response to your request for information, received 7
March.

Yours sincerely,

HMRC Information Rights Unit