Further memorandum from HM Revenue and
Customs
Our position on the outstanding issues is as
follows:
COMPOUND PENALTIES
To recap, our policy is to publicise compound
penalties where possible, but you will be aware that section 18
of the Commissioners for Revenue and Customs Act 2005 does not
allows us to release information that may identify an individual
taxpayer, unless that disclosure is made under one or more of
the exemptions contained in section 18(h).
We will continue to publicise anonymised details
of compound cases—where such publicity conforms with the
2005 Act—on BERR's website. We are committed to examining
greater options for publicity and we will promote this issue in
any future review of compound penalties within the Department.
However, no such review is currently being contemplated.
PUBLICITY ON
INFRINGEMENT
As of HMRC's 2007 Autumn Performance Report
(available at http://www.hmrc.gov.uk/about/autumn-report-2007.pdf,
page 22) the Department now publishes the number of warning letters
issued in response to irregularities involving strategic exports.
As with compound penalties we will continue to examine options
for further publicity, subject to the disclosure constraints contained
within the Commissioners for Revenue and Customs Act.
HMRC'S OGEL EXERCISE
HMRC does not normally publish the outcome of
compliance and risk-testing exercises. However, we will provide
the Committee with a confidential update on the outcome of our
special exercise in respect of Open General Export Licences. We
intend to review this at the end of the financial year, but will
include an update on the exercise in our briefing when the Committee
visits HMRC. Indications so far are that levels of compliance
are high, but we will continue to monitor this position.
CIVIL/ADMINISTRATIVE
PENALTIES
BERR and HMRC continue to work closely together
on these issues. Our aim is to reach a conclusion on the issue
of principle—ie whether civil and administrative penalties
are an idea that we wish to pursue in respect of export controls—and
publicise this alongside the Government's final response on the
2007 Review of Export Controls, which we hope to issue in May
2008.
Please feel free to contact me should you require
additional clarification or information.
January 2008
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