HM Revenue and Customs

The complainant submitted two requests to HM Revenue and Customs (HMRC) both of which sought details of allegations and investigations into HMRC staff who were alleged to have committed a number of specified offences when applying for jobs. HMRC refused the first request on the basis of section 12(1) (appropriate cost limit) and argued that the information falling within the scope of the second request was exempt from disclosure on the basis of section 40(2) (personal data) of FOIA. The Commissioner’s decision is that HMRC is entitled to refuse the first request on the basis of section 12(1) of FOIA and that the information sought by the second request is exempt from disclosure on the basis of section 40(2) of FOIA.