FOI 2349/15

Thank you for your communication of 27 July 2015 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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Dear John,

Freedom of Information Act 2000 (FOIA)

Thank you for your request, which was received on 27th July 2015, for the following information:

"With regards to the VAT on digital services in the EU which came into force on 1st Jan 2015. Please can you tell me the amounts paid in VAT from each of the other EU countries to the UK. For the first two quarters.
Please can you tell me the amounts paid from the UK to the each of the other EU countries. For the first two quarters."

I note that you previously requested similar information in March 2015 and we advised you that information was not available at that time. HMRC does now hold information within the scope of your request and has an intention to publish the net receipts resulting from the changes that came into force on 1 Jan 2015, once they have been audited for accuracy.

Under section 22(1) of the FOIA, we are not required to provide information in response to a request if we intend to publish the information in the future.

I accept that it is reasonable and in the public interest that HMRC should make this information available in the interests of transparency, but I take account of the fact that that interest will be met by our planned future publication.

The public interest in permitting public authorities to publish in a manner and form and at a time of their own choosing is important. It is a part of the effective conduct of public affairs that the general publication of information is a conveniently planned and managed activity within the reasonable control of public authorities. Where they have taken the decision in principle to publish, public authorities do have a reasonable entitlement to make their own arrangements to do so. Premature disclosure could undermine any relevant pre-publication procedures, such as consultation with or pre-disclosure to particular bodies.

On balance I therefore conclude it is both reasonable and in the public interest to withhold this information.

HMRC does not have an intention to publish a breakdown of the receipts by Member State, but providing such a breakdown would necessarily result in disclosure of the total figures which will be published in the future.

In addition, HMRC considers that disclosing the breakdown by Member State would engage the s27(1) exemption as disclosure would be likely to prejudice relations between the UK and other Member States. It would mean that HMRC would be disclosing tax revenues of other Member States and it is for the other Member States to decide whether or not their information should be disclosed.

I accept that there is a strong public interest in ensuring that HMRC is accountable for its actions and is as transparent as possible about its work. There is also a general public interest in the public being aware of our processes.

But there is also a strong public interest in ensuring that relations between the UK and the EC member states are not prejudiced. Where disclosure might inhibit the willingness of other states or organisations to share information with the UK, or indicate that the UK was not properly protecting other Member States’ information, that would not be in the public interest. On balance, I have concluded it is not in the public interest to set aside the exemption.

Providing a breakdown would also, in certain instances, be likely to engage the s44(1)(a) absolute exemption if the disclosure would enable sums to be attributed to identifiable businesses, in breach of HMRC’s statutory duty of confidentiality.

As we do intend to publish the net receipts resulting from the changes that came into force on 1 Jan 2015 we will not be supplying you with the requested information at this time. We will, however, let you know when this information is published.

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 SW1A 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 or by their website at www.ico.org.uk.

Yours sincerely

Teresa Chance | HMRC Freedom of Information Team | Rm 1C/23 100 Parliament Street | London | SW1A 2BQ | Tel: 03000 586419

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Thank you for your correspondence requesting an internal review of a
request made to HMRC under the Freedom of Information Act 2000 (reference
FOI 2349/15).
 
A review will be carried out and we expect to provide the review response
by 22 September
 
Thank you
 
HMRC Freedom of Information Act Team
Central Policy - Information Policy & Disclosure Team (IPD)
Room 1C/23
100 Parliament Street
London
 
Fax: 03000 586 902

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