Use of s684(7A)(b) ITEPA 2003 with pre-2003 years
Dear HM Revenue and Customs,
On 24 January 2023, in FOI2023/04297, I asked the following question:
"3) Will the discretion be applied retrospectively for periods before ITEPA 2003 was enacted? For instance, can HMRC disapply the PAYE rules for tax year 2001-2?"
On 21 February 2023, the FOI Team replied with:
"We understand your request as asking a speculative question concerning the potential application of the discretion."
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Unfortunately, the FOI Team had been misinformed. They clearly weren't aware that the discretion had already been applied to pre-ITEPA years like 2001-2.
I would like to request some further information.
(a) which team(s)/group(s)/department(s) in HMRC provided information to the FOI Team in respect of FOI2023/04297?
(b) why weren't the FOI Team informed that the discretion had already been applied to pre-ITEPA years like 2001-2?
Yours faithfully,
Darren Webb
Our ref: FOI2023/34701
Dear Darren Webb,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 24 May.
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 respond 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 Team, FOI,
Your ref: FOI2023/34701
I would be grateful if you could respond to this request, which is now about a week overdue.
Many thanks,
Darren
Dear Team, FOI,
Your ref: FOI2023/34701
I would be grateful if you could respond to this request, which is now about 2 weeks overdue.
Many thanks,
Darren
Dear Team, FOI,
Your ref: FOI2023/34701
I would be grateful if you could respond to this request, which is now about 3 weeks overdue.
Many thanks,
Darren
Dear Team, FOI,
Your ref: FOI2023/34701
I would be grateful if you could respond to this request, which is now over a month overdue. Since your initial acknowledgement on 24 May, I haven't heard anything.
Regards,
Darren Webb
Dear Darren Webb
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.
However, I want to assure you that we are still working on it, and aim to
issue the response shortly. I will update you further should we not be
able to issue the response within the next fortnight.
Kind regards
HMRC Freedom of Information Team
Dear Darren Webb,
We are writing in response to your request for information, received 24
May.
Yours sincerely,
HMRC Freedom of Information Team
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