HM Revenue and Customs

The complainant has requested information from HM Revenue and Customs (‘HMRC’) relating to contractors who were subject to the 2019 Loan Charge. HMRC disclosed some information to the complainant but refused to disclose the remainder (‘the withheld information’) citing section 44(1)(a) of FOIA as a basis for non-disclosure. The Commissioner’s decision is that HMRC has correctly applied section 44(1)(a) of FOIA to the withheld information. The Commissioner requires no steps to be taken.