Dear Business Owner
Edinburgh Trams Small Business Support Scheme
As a business owner that received financial support from us through the above scheme, I am writing to inform you that Her Majesty's Revenue and Customs (HMRC) has issued tie limited with a statutory request for us to provide them with access to the names of all those businesses that received a payment from the Small Business Support Scheme. I am keen that you are aware of this as soon as possible.
In addition to providing the names they have also requested that tie limited provides details of how much was paid to each respective business.
The HMRC has requested this information under the Taxes Management Act 1970 and in particular Section 18(2).
The legal gateway for tie limited supplying this information is provided for in the Data Protection Act 1998 as below:
Legal Gateway under the Data Protection Act 1998
"Section 35. Disclosures requested by law or made in connection with legal proceedings, etc
(1) Personal data are exempt from the non-disclosure provisions where the disclosure is required by or under any enactment, by any rule of law or by order of a court.
(2) Personal data are exempt from the non-disclosure provisions where the disclosure is necessary:
(a) for the purpose of, or in connection with any legal proceedings (including prosepective legal proceedings), or
(b) for the purpose of obtaining legal advice, or is otherwise necessary for the purposes of establishing, exercising or defending legal rights."
What does this mean?
Put simply, this means that tie limited is legally bound under Section 35 to disclose the information requested by HMRC.
The HMRC have also asked tie limited to provide details of those businesses which received reductions under the Rates Reduction Scheme. We have confirmed that we do not hold this information and that the HMRC would need to contact the Lothian Valuation Joint Board. We have been given no indication as to the reason for their request.
In the meantime if you use the services of an accountant I would advise you to make them aware of this request.
The HMRC web site may provide you with useful information and this is: www.hmrc.gov.uk
The contact details for the office at the HMRC are:
Anne Murray
HMRC Local Compliance Officer
Elgin House
20 Haymarket Yards,
Edinburgh
EH12 5WN
Tel: 0131 346 5574
If we can be of any help or support, or if you require any further information from us please do not hesitat to telephone me on 0131 622 8381 or emil me at
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Yours sincerely
Gillian Arnot
External Relations Manager