HM Revenue and Customs

The complainant has requested information from Her Majesty’s Revenue and Customs (HMRC) about the staff forum held internally on its intranet. HMRC refused to disclose the information relying on FOIA section 36(2)(b) and (c) – prejudice to effective conduct of public affairs. The Commissioner’s decision is that HMRC was entitled to rely on section 36(2)(b) and (c) to refuse this request. He does not require HMRC to take any steps.