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HM Revenue and Customs

  • Date 1 March 2019
  • Sector Central government
  • Decision(s) FOI 27: Not upheld

The complainant has requested information on the disclosure of British taxpayer information provided to the US Internal Revenue Service (‘IRS’) in accordance with the Foreign Account Tax Compliance Act (‘FATCA’). The Commissioner’s decision is that HM Revenue and Customs (‘HMRC’) has appropriately relied on section 27(1)(a) of the FOIA to refuse the request. The Commissioner does not require HMRC to take any steps to ensure compliance with the legislation.