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Using the DPA against HMRC
I've successfully used a DPA application to retrieve information about an expenses investigation. During this time, I mounted a case in the ET for employment rights, which of course I lost. What was interesting was the fact that included in the notes was a letter indicating that I should be investigated under IR35. However, the reply in simple terms was "leave well alone" as I had lost at the ET. It was my intention to use the ET result as a shield against IR35, because whichever way the result went, I reasoned, correctly as it transpired, that HMRC would have difficulty in being successful with an IR35 investigation. This also strengthens my belief that HMRC could not ignore a status decision for a particular individual, from the ET.
The other point to make, in my opinion is that the more hassle an inspector gets with an investigation, the more likely it is that the investigation will be dropped. I short circuited HMRC's complaints procedure by lobbying the Parliamentary Ombudsman directly as well as prominent figures in Parliament, namely Dawn Primarolo, who was PMG at the time. Again the message is -don't play their game with their ball on their field with their referee!
Feedback
I have been trying out the DPA powers on that perennial shower, the Tax Credit Office, and I thought I would give all y'all a heads up.
In pursuit of their policy of delay and obfuscation, it seems that a valid form 64-8 is for this purpose inadequate authority. If the application is made by the agent, the Data Protection Unit require separate authority signed by the taxpayer (no specific form for this as far as I can tell) within the last 6 months prior to the application.
Precisely what is the significance of the 6 month deadline is a mystery to me. I cannot find reference to it in the DPA itself. A search of the statutory instruments turns up over 2000 hits, so at that point I gave up. Doubtless I could have refined the search better.
Given that they solicit requests by email, which for all they know could be spoofed by anyone, it seems to be just another beaurocratic smokescreen.
Oh well. Onward and upward.
Clint
Additional powers: Yes, but these are if you are suspected of serious organised crime or terrorism.
HMRC is not a person and so it cannot use the DPA to access information held about it. Not that many tax agents would have any information to request!
Self representation
I'd agree with Jane's comment - It's much harder to get a good result when dealing with your self as a client even if you have the relevant skills and experience -it's a bit like spotting your own typographical errors -other people's are always easier to see.
Subject access
@Clint:
But it is the Subjects who have the right to inspect their data, so it would just be your clients who could request information from your practice - not HMRC.
Reciprocity does not come into it.
Sauce for the goose?
Like all good law-abiding accountancy practices, ours is registered with the Data Protection Registrar. I wonder whether a habitual request by accountants for the release of information held by HMRC, using the DPA as authority, might result in reciprocal requests by HMRC for information under the same authority held by agents.
I should be interested to know whether there is any information to which HMRC have right of access under this authority that they do not already have under their normal powers contained in TMA.
Anyone with views on this?
Save web form as PDF
@Louise:
If you have installed (e.g.) CutePDF you can use your web browser 'Print' to send the page to a PDF file, which some people might prefer as a record of a page - for one thing it's harder to tamper with once it's created.
But if the HMRC system was up to scratch it should send a 'signed' (digital) receipt and a copy of your message back to your email address.
How are you supposed to apply ...
... if you don't have internet access?
There is a "Contact Us" mailing address, for "information on policy and how we comply with the 8 principles of the Data Protection Act". Perhaps it would also serve for the purposes of statutory notices.
PS I have just seen that you give Gail Taylor's full email address at the foot of the leading article. Sorry about the earlier post. Well, not really. How are we supposed to know?
Clint - try "Print Screen"
Although I'm sure there are better ways, a simple way to copy an online form submission is to press the "print screen" button then paste into a word document - obviously might need to copy more than once if it's a long form, but at least gives you a record.
Email link is Total Ratner
I have already had in force some applications to HMRC for information to be provided under the authority of s.7(1) DPA 1998. Those applications were made in writing to the relevant tax office. I now see from the original post above that I am supposed to apply by email on a web form accessed from the link provided above and repeated below:
http://www.hmrc.gov.uk/leaflets/dp-fs1.htm#5
That link takes you to the web form, here:
http://www.hmrc.gov.uk/asplib/mailer/mailer_form.asp?dpt=GAIL_TAYLOR
In addition to Mike Whittaker's valid concerns expressed in previous responses, a problem with this form is that it does not specify the full smtp email address of the recipient which would enable you to send the request otherwise than via the web form. Why would you want to do that? Because there seems to be no way to copy the email to yourself or otherwise keep any electronic copy of what you have sent, when you have sent it or to whom.
At least, I cannot find a way. Would be helpful if one of you kind folk can put me right on that. As far as I can see, the best that can be achieved is to compose the message in a separate file in Notepad, copy it to the clipboard, paste the clipboard into the web form, and then make a manual note in the Notepad document of the link and date sent. Sheesh!
Representation
Nick don't be embarrassed by your comments - of course in an ideal world a taxpayer should be able to handle it him or herself. Ditto if one were to go to a tribunal for any reason, or to go to court.
But the fact is that doing something once is never going to give you the experience and insight that doing something day in day out does. An accountant whose firm regularly handles enquiries will have experience to offer that someone on their own cannot hope to compete with. I would not go to court without using a solicitor even though I have 2 law degrees because I don't have the practical day to day experience which can matter so much in handling a dispute with a government department (or anyone else).
I have referred before on this site to some research I did a couple of years back with regard to tax tribunals. My small sample sadly showed a clear correlation between representation, the quality of representation and success.
So if accountants say get a representative to handle an enquiry, it's not just because they want the work - it's far and away more likely to get you a better outcome.
Bad email address policy
It's bad policy of the HMRC to use personal email addresses for contacting a 'department' - what happens when the estimable Ms. Taylor changes role or job ?
They should have something like [email protected] which gets forwarded to whoever is currently responsible: currently, Gail Taylor.
But someone coming back to this item in a year's time might get a bounced email.
Times link
The link above has a spurious trailing full stop. This one should work
http://business.timesonline.co.uk/tol/business/money/tax/article3688559.ece
Controlled release
On the subject of controlled releasing of information:
1) if you wish to release printed pages with blanked-out information, always black felt-tip or tippex the required fields and then make a photocopy with contrast setting: lighter+2 (tippex) or darker+2 (black f-t). [or adjust until field is void]
Release the photocopy, of course !!
2) With .DOC document files (MS Office) save as an RTF format file, then rename as .DOC This will prevent any document history or other data being leaked inadvertantly.