HM Revenue and Customs

The complainant has requested information relating to residence and domicile matters, HMRC investigation processes, whistle-blowing procedures, record retention policies and details of criticism of HMRC in any tribunal or by the Special Commissioner for non-disclosure or lack of candour. HMRC has refused the request citing section 12 – costs exceed the appropriate limit. The Commissioner’s decision is that HMRC is entitled to rely on section 12 to refuse this request. However, HMRC failed to adequately discharge its duty under section 16 of the FOIA. The Commissioner does not require the public authority to take any further steps.