The HM Revenue & Customs website is not easy to navigate, if you are looking for how to submit a Freedom of Information Act Request - they really must do better.
There is an FOIA page which can only be found after using the search facility,
However, it appears, that two and a bit years on from the supposedly seamless merger between the former Inland Revenue and the Customs & Excise departments, there is still no consolidated Freedom of Information Act Publication Scheme.
Freedom of Information Act 2000 HM Revenue & Customs Publication Scheme
There is a strange, unfriendly (no Preview, just Submit) online comments form, which appears to email a "Michael Armstrong", rather than a generic FOIA request response team (you need to click on the "Michael Armstrong "link itself, rather than otherwise you get an error message)
There also seems to be a legacy email address for Inland Revenue FOIA requests, which may or may not work.
Our FOIA request below, asks some Questions about the discriminatory, and possibly counterproductive practice of having specially marked categories of tax codes and tax returns, supposedly only for Westminster politicians and celebrities, but not for the rest of us, or even for people whose lives would be genuinely at risk if their home address details were revealed..
See HMRC tax record security only for a minority of the privileged, but not for the rest of us