Number of Reg 80 determinations issued to employers for DOTAS registered schemes

The request was refused by HM Revenue and Customs.

Stephen Campbell

Dear HM Revenue and Customs,

In a previous FOI refusal, HMRC confirmed that it holds information on all Reg 80 determinations issued, including those issued to employers involved in Disguised Remuneration schemes. The request seeks data from 2013 onwards, when systems were in place and in use in Counter Avoidance to enable this request to be fulfilled.

This is a request for a data specialists to interrogate the system which holds Regulation 80
determinations in order to establish a data set with a common customer identifier (such as a
PAYE reference) to produce a list of employers for whom a Reg 80 determination was issued for all years 2013 until 2020.

The data produced by this should then be used to on employers who have used DOTAS registered schemes to establish the same common customer identifier (the PAYE reference) via the CA case management system.

The resultant joined dataset , matched on a common PAYE reference key, will then show how many Reg 80 determinations were issued to employers of schemes where a DOTAS registration was in place for each year from 2013 until now.

I would ask that HMRC share the numbers of Reg 80 determinations produced by this join.

Yours faithfully,

Stephen Campbell

FOI Central Team, HM Revenue and Customs

Our ref: FOI2021/16373

Dear Mr Campbell,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 16th July 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 Depart ment for answer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Mr Campbell,

We are writing in response to your request for information, received 16
July.

Yours sincerely,

HMRC Freedom of Information Team

Dear HM Revenue and Customs,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'Number of Reg 80 determinations issued to employers for DOTAS registered schemes'.

You have calculated that gathering this information will exceed the cost limit, but I believe that this is an overestimation of the resource required. HMRC has confirmed that the requested data exists and that a common key is in place which would allow the extracted datasets to be joined to produce the required information. This is a simple request that doesn't require 3.5 person-days of effort to fulfil. It could be done using a spreadsheet in a matter of hours. I fully intend to take this to ICO if HMRC fails to act reasonably in this case.

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/n...

Yours faithfully,

Stephen Campbell

FOI Team, HM Revenue and Customs

Our ref: IR2021/19136

Dear Mr Campbell,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 17th August 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 Depar tment for answer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

FOI Team, HM Revenue and Customs

1 Attachment

Dear Mr Campbell,

We are writing in response to your request for information, received 17
August.

Yours sincerely,

HMRC Freedom of Information Team