HM Revenue and Customs

The complainant wrote to the public authority seeking an explanation of the comments made by an official in an email that had been disclosed pursuant to a freedom of information request. The public authority considers that the complainant did not make a valid request for information under the FOIA. The Commissioner concluded that save for the last part of the request, the complainant’s request does not constitute a valid request for information under the FOIA. Furthermore, on the balance of probabilities, the public authority does not hold recorded information matching the complainant’s request in any event.