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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Introduction: Freedom of Information

The Freedom of Information Act (FOI) supports the policy under the Citizen’s Charter of extending access to official information.

It replaces the Open Government Code of Practice on Access to Government Information (referred to as the Code) from January 2005.

Under the Code the department published material which fell within the phrase ‘guidance to officials as will assist better understanding of departmental action in dealing with the public’.

So much of our guidance was published as both Intranet, and Internet versions. This is replaced by the statutory requirement under FOI to produce a publication scheme detailing material which will automatically be made available to the public.