HM Revenue and Customs
- Date 16 January 2012
- Sector Central government
- Decision(s) FOI 40: Not upheld
The complainant requested information from Her Majesty’s Revenue and Customs (HMRC) regarding the conduct of a named HMRC officer. HMRC refused to confirm or deny that it holds the requested information under section 40(5)(b)(i) of the FOIA. The Information Commissioner’s decision is that HMRC was correct to apply section 40(5)(b)(i) of the FOIA to this request.