Promissory Notes

Robert Horrocks made this Freedom of Information request to HM Revenue and Customs

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

HM Revenue and Customs did not have the information requested.

Robert Horrocks

Dear HM Revenue and Customs,

I would like to make a formal public request under the Freedom of Information Act 2000 for the following information. I am looking for further information in regards to the information from your website:

http://www.hmrc.gov.uk/manuals/ihtmanual...

Please can you tell me if a promissory note is an acceptable legal bill of exchange?

How should a person properly use a promissory note to be fully within the law?

Do you have an example/template of a promissory note?

If so please can you send me a copy of an example template?

Does a promissory note have to include any particular information and if so what information does a promissory note have to include?

In what instances/situations can a promissory note be used?

Do companies in the U.K. have to accept a promissory note as a legal bill of exchange or a commercial instrument?

What are the laws or regulations regarding if a company does not accept a promissory note?

How would someone follow or take matters further with regards to a company not accepting a promissory note?

Please can you send me all documentation/templates/articles by HMRC/examples relating or regarding promissory notes so that I can fully understand this matter further.

Yours faithfully,

Robert Horrocks

HM Revenue and Customs

FOI 1966/13

Thank you for your communication of 18 June 2013 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

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.

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HM Revenue and Customs

1 Attachment

Dear Mr Horrocks

 

Please find attached the response for the above request.

 

Yours sincerely

 

Mandy Hopewell  

 

 

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.

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Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.

Dear HM Revenue and Customs,

Thank you for your reply to my freedom of information act request.

I have noted your answers.

Under the FoI Act, please can you send me a standard template of a promissory note.

Please can you also send me any documents regarding promissory notes that you hold. (PLEASE NOTE: if this second part of this request is going to go over £600
worth of costs (seems a lot if it does) then please ignore the second part of this request.)

Yours faithfully,

Robert Horrocks

HM Revenue and Customs

FOI 2320/13

Thank you for your communication of 9 August 2013 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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HM Revenue and Customs

Dear Mr Horrocks,

Thank you for your email of 9 August 2013. Under s21 of the Freedom of Information Act 2000, we are not obliged to provide information if it is reasonably accessible to the applicant.

There are numerous websites which provide promissory note templates. These can easily be found by searching the internet.

With reference to the second part of your request, we have already directed you to the HMRC website for information about promissory notes. You can search the website for references to such notes but only limited information is available. We think it is unlikely that we hold other relevant information but we estimate that it would exceed the fees limit to locate any additional information.

If you are not happy with this reply you may request a review by writing to HMRC FOI Team, Room 1C/23, 100 Parliament Street London SWIA 2BQ or email [email address]. You must request a review within 2 months of the date of this letter. It would assist our review if you set out which aspects of the reply concern you and why you are dissatisfied.

If you are not content with the outcome of an internal review, you may apply directly to the Information Commissioner for a decision. The Information Commissioner will not usually consider a case unless you have exhausted the internal review procedure provided by HMRC. He can be contacted at The Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.

Yours sincerely

Teresa Chance | FOI Policy Adviser | Rm 1C/23 100 Parliament Street | London | SW1A 2BQ | Tel: 020 7147 3253

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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 'Promissory Notes'.

My request was fully within the publics interest. The information is NOT 'easily accesible' and the information on the HMRC's website is limited to a through 2 paragraphs, covering other specific documents not just promissory notes!!

My request has also been refused on the basis that fulfilling the request would exceed the budget allocated....

I do not understand how this can be so. If this really is the case then surely myself and the public should be granted a full breakdown of the costs of fulfilling this request, so that we have a full understanding of the financial reason why this information has not been disclosed.

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

Yours faithfully,

Robert Horrocks

HM Revenue and Customs

1 Attachment

Dear Mr Horrocks,

Please find attached HMRC's internal review of your FOI request.

Yours sincerely

Teresa Chance | FOI Policy Adviser | Rm 1C/23 100 Parliament Street |
London | SW1A 2BQ | Tel: 03000 586419

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Dear HM Revenue and Customs,

Thank you for your reply.

I appreciate the detailed response.

Yours faithfully,

Robert Horrocks

John left an annotation ()

HMRC have determined that it is the public interest to remain ignorant of their constitutional rights.
HMRC have determined that they are above the law.
HMRC have determined that it is in the public interest to Bankrupt people who may otherwise have further options available to them to relieve their debt burden.
HMRC reserve the right to denigrate information from other sources, even though they provide zero information on any of the alleged many legitimate sources.
HMRC have proven with their response that they are nothing more than a bunch of corporate ass kissing THUGS!
HMRC have provided clear evidence that they are not to be trusted or co-operated with in any shape means or form.

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