HM Revenue and Customs
- Date 18 August 2014
- Sector Central government
- Decision(s) FOI 12: Not upheld
The complainant has requested information about tax credit overpayments. HM Revenue and Customs (HMRC) refused the request relying on the exemption at section 12 FOIA – the cost of compliance exceeds the appropriate limit. The Commissioner’s decision is that HMRC has correctly applied section 12. He does not require HMRC to take any steps.