Publication scheme

The Freedom of Information (FOI) Act requires all public authorities to produce a Publication Scheme that specifies the classes of information which the public authority publishes or intends to publish.

Information we cannot disclose under the Freedom of Information Act (FOIA)

Release of information under FOI is release to the world. Public authorities are not allowed to take account of the identity of the person making the request, or their motives, when deciding what information will be disclosed in response to an FOI request. For this reason the Commissioners for Revenue & Customs Act (CRCA) 2005 has a provision at section 23 that exempts from disclosure under FOI any information relating to identifiable HMRC customers (including legal entities, such as limited companies). The Data Protection Act (DPA) gives individuals a right of access to information we hold about them.

More information about how to make a request to HMRC under the DPA.

Make an FOI request to HMRC

The contact methods below are for FOI related requests, comments and queries only. Please either:

HMRC Freedom of Information Team
S1715, 6th Floor, Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ

Read about the Freedom of Information (FOI) Act and how to make a request.

Publication scheme

The Freedom of Information (FOI) Act requires all public authorities to produce a Publication Scheme that specifies the classes of information which the public authority publishes or intends to publish.

Classes of information

Under the ICO’s model publication scheme, public authorities are required to provide details of information they publish under 7 main categories. Set out below are details of some of the information we publish under each category.

Who we are and what we do

Details of our organisational structure, key roles and responsibilities can be found in our annual report.

Details of our ministerial arrangements and our arms length bodies can be found in our corporate governance report.

Read more on the major legislation on which the department is based.

What we spend and how we spend it

Details of the department’s resource allocation and how that money is spent, including details of our major capital expenditure, contract spend, Board members’ remuneration and allowances and audit reports can be found in the departmental accounts.

What our priorities are and how we are doing

Details of our public service agreements, our strategic plans and performance against those plans can be found in our annual report and spring and autumn performance reports.

How we make decisions

We publish details of our major policy proposals, the thinking behind these and the consultation processes we establish. We also publish minutes of board, executive and other senior committee meetings. Information published under this class also includes HMRC’s manuals that we have considered would help the public understand on what basis the department makes decisions and how it interprets legislation. This does not include information that might damage HMRC’s operations if revealed.

Our policies and procedures

We publish a wide range of information on our current written protocols, policies and procedures online for delivering our services and responsibilities.

Lists and registers

We maintain a log of information we have released in response to FOI requests. Any conflicts of interest of board members are published in the departmental accounts.

Comments and queries

If you have any comments or enquiries about our publication scheme please email us on foi.request@hmrc.gov.ukor write to:

HMRC Freedom of Information Team
S1715, 6th Floor, Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ

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