HM Revenue and Customs
- Date 29 April 2022
- Sector Central government
- Decision(s) FOI 14(1): Upheld, FOI 44(1)(a): Not upheld
The complainant has requested information relating to disguised renumeration (‘DR’) schemes. The Commissioner’s decision is that HM Revenue and Customs (‘HMRC’) has correctly withheld the information within part 1 of the request, citing sections 44(1)(a) (prohibitions on disclosure). However, the Commissioner has also decided that HMRC has failed to explain how compliance with part 2 of the request would be vexatious. Therefore, HMRC is not entitled to rely on section 14(1) (vexatious requests) to refuse it. The Commissioner requires the public authority to take the following steps to ensure compliance with the legislation.
• Issue a fresh refusal notice in relation to part 2 of the request that does not rely upon section 14(1).