Principle 1
Ask for records, not opinions
FOI works best when you ask for held information: figures, dates, meeting minutes, policy papers, correspondence, guidance, logs, emails or decision documents.
How to use LoanChargeFOI.co.uk
LoanChargeFOI.co.uk is a dedicated public FOI platform created to help people ask focused Freedom of Information requests about the Loan Charge, HMRC conduct, Treasury decision-making and related public accountability issues.
Before you start
A good FOI request is narrow, factual and answerable. The aim is not to argue the whole Loan Charge case in one message, but to obtain specific recorded information that can be used as evidence.
Principle 2
Keep it focused
One clear request is usually better than a long list of demands. Broad requests are easier for a public authority to refuse on cost, burden or scope grounds.
Principle 3
Stay polite and precise
Do not accuse, rant or speculate in the request itself. Strong campaigning points are often better made separately once the evidence has been obtained.
Important: avoid including private tax details, National Insurance numbers, UTRs, addresses, medical information or the personal details of third parties. FOI requests and responses on this type of platform are normally public.
1. Open an account
- Go to LoanChargeFOI.co.uk. Use the sign-up or account option on the site.
- Use an email address you can access reliably. You will normally need to verify your email address before the account can be used.
- Choose a public display name carefully. FOI sites often publish the requester's name beside the request. Use your real name unless the site rules allow another approach.
- Read any site notices before submitting. The site is intended for Loan Charge-related FOI work, not general tax advice or private casework.
- Keep your login details safe. You may need the account later to clarify the request, chase a late response, ask for an internal review or add follow-up information.
2. Check whether the question has already been asked
Before raising a new FOI, search the site for similar requests. This avoids duplication and helps LCAG build a cleaner evidence base.
- Search for the authority name, such as HMRC, HM Treasury, Cabinet Office, OBR, ICO or IOPC.
- Search for the theme, such as “settlement figures”, “staff costs”, “brought into charge”, “DR cases”, “Morse Review”, “McCann Review”, “suicides”, “large employers” or “behavioural insights”.
- If a similar request exists, consider whether a follow-up or narrower request would be more useful than repeating it.
3. Choose the right public authority
Usually HMRC
Operational data, settlement figures, compliance activity, staff numbers, internal guidance, case-handling processes and figures relating to disguised remuneration work.
Usually HM Treasury
Policy decisions, ministerial submissions, Budget decisions, costings, fiscal rationale, settlement policy, advice to ministers and communications with HMRC on policy direction.
Sometimes Cabinet Office
Cross-government coordination, propriety, central guidance, records involving No.10 or interdepartmental handling.
Sometimes ICO, IOPC or OBR
ICO for information-rights handling; IOPC for police-conduct-style referrals and oversight issues; OBR for fiscal assumptions, forecasts and published costings where held.
If in doubt, ask where the records are most likely to be held. FOI requests should be directed to the body that actually holds the information, not simply the body you most want to challenge.
4. Draft the FOI request
The best format is short: identify the information, define the date range, specify the breakdown you want, and ask for the information in a usable format.
Suggested structure
- Opening: “Please provide the following recorded information under the Freedom of Information Act 2000.”
- Scope: define dates, tax years, departments, teams, schemes, reviews or categories.
- Information requested: ask numbered questions, each capable of being answered separately.
- Format: ask for tables in CSV or spreadsheet format where figures are involved.
- If refused: ask the authority to provide advice and assistance by narrowing the request.
Example wording
Please provide the following recorded information under the Freedom of Information Act 2000.
For each tax year from 2016/17 to 2025/26, please provide:
1. The number of staff/FTE working primarily on Loan Charge or disguised remuneration compliance activity.
2. The estimated staff cost for that work.
3. The amount of tax, interest and penalties collected from individuals in relation to that work.
Please provide the information in spreadsheet or CSV format if held in that form.
If any part of this request is too broad, please provide advice and assistance under section 16 of FOIA and explain how the request could be narrowed.5. Submit and monitor the request
- Check the preview carefully before submitting. Once public, errors can be difficult to tidy up.
- Make sure the request does not contain personal tax details or private correspondence.
- After submission, watch for clarification requests from the authority. If you miss one, the request may stall.
- Authorities normally have 20 working days to respond, although some responses may be extended where public-interest tests are claimed.
- When a response arrives, mark its status accurately if the site asks you to do so.
6. If the response is poor, evasive or incomplete
Ask for clarification
If the authority appears to have misunderstood, reply calmly and identify the missing point. Do not turn the thread into a general argument.
Request an internal review
If the authority refuses, withholds information, gives no meaningful answer or applies exemptions too broadly, ask for an internal review and explain why the response is inadequate.
Basic internal-review wording
Please treat this as a request for an internal review.
I do not consider that the response properly addresses the information requested. In particular:
1. [Explain the specific missing information.]
2. [Explain why the exemption or refusal appears too broad or unsupported.]
3. [Explain why the authority should hold the information or should have searched for it.]
Please review the handling of this request and provide any information that should have been disclosed.Good FOI topics for the Loan Charge evidence base
Numbers and definitions
How HMRC defines “brought into charge”, settlement totals, unresolved cases, open disguised remuneration cases and individual versus employer figures.
Cost and value for money
FTE, staff cost, external consultancy, litigation cost, recovery rates and collection performance over time.
Ministerial and policy records
Submissions, briefings, advice, assumptions, options analysis and risks presented to ministers.
Review evidence
Documents used by the Morse Review, McCann Review or HMRC/HMT in accepting, rejecting or limiting recommendations.
Fairness and differential treatment
Information about large employers, small businesses, individuals, exclusions, settlement terms and write-offs.
Welfare and harm
Policies, guidance, risk assessments and escalation processes concerning vulnerable taxpayers and suicide-related cases.
What not to do
- Do not use FOI requests to pursue your own private tax case.
- Do not include confidential documents or private correspondence unless you are certain they can safely be made public.
- Do not ask questions that require the authority to create new analysis unless you believe the analysis is already held.
- Do not bundle ten unrelated issues into one request.
- Do not use abusive or defamatory language.
- Do not coordinate duplicate requests in a way that allows an authority to argue that requests are vexatious or an organised burden.
Best practice: build a chain of evidence. One precise FOI can establish a figure; a second can ask for the source of that figure; a third can ask how ministers were briefed using it.
Ready to make a request?
Use the dedicated LoanChargeFOI platform for public-interest requests connected to the Loan Charge. Keep requests factual, narrow and evidence-led.