Received: 19 March 2019

I understand that the Federation has unified its corporation tax and the affairs of all branches relating to this is now being dealt with at Leatherhead. Could I please request that I be supplied with the following documentation.

1. The minutes of all the meetings and papers where this decision was discussed, recommend and made.
2. What legislation and or rule was relied upon for this corporation tax consolidation to be undertaken.
3. Copies of correspondence including e mails and letters, minutes of meetings between the Police Federation and HMRC regarding consolidating the corporation tax of all the federation branches.
4. The location of the HMRC tax office that dealt with this matter.

Responded: 24 April 2019

The Police Federation of England and Wales can confirm that the decision was necessary to align to working practices to the 2017 Regulations (https://www.polfed.org/about-us/federation-rules-regs/), as set out in legislation.

[also sent was a copy of correspondence with HMRC on the matter]