HM Revenue and Customs
- Date 26 November 2012
- Sector Central government
- Decision(s) FOI 21: Upheld, FOI 40: Upheld
The complainant has requested direct dial telephone numbers of managers responsible for specific teams dealing with tax credits. The Commissioner’s decision is that Her Majesty’s Revenue & Customs (HMRC) has incorrectly applied sections 40(2) and 21 of the FOIA. The Commissioner requires the public authority to provide the information requested.