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HM Revenue and Customs

  • Date 25 January 2016
  • Sector Central government
  • Decision(s) FOI 10: Upheld

The complainant requested information relating to a complaint against HM Revenue & Customs (HMRC). The Commissioner’s decision is that HMRC has breached section 10(1) of the Freedom of Information Act 2000 (the Act) because it has not responded to the complainant’s request. The Commissioner requires the public authority to issue a substantive response to the complainant under the Act by either complying with section 1(1) or issuing a valid refusal notice (which includes the outcome of any public interest considerations, if relevant).