Correspondence between Revenue Jersey and HMRC

​​​Request 722927077

Disclosure of any email correspondence between Revenue Jersey (specifically the Deputy Comptroller of Taxes) with HMRC in the UK regarding the nature of ADCs (Approved Drawdown Contracts) for Jersey tax purposes during 2019 or 2020.

Response

A review of the Deputy Comptroller’s emails during the specified period found no relevant correspondence with HMRC. The requested information is therefore not held, and Article 3 of the Freedom of Information (Jersey) Law applies.

Article applied 

Article 3 - Meaning of “information held by a public authority”

For the purposes of this Law, information is held by a public authority if –

(a)     it is held by the authority, otherwise than on behalf of another person; or

(b)     it is held by another person on behalf of the authority.​