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HM Revenue and Customs

  • Date 23 August 2022
  • Sector Central government
  • Decision(s) FOI 44: Not upheld

The complainant has requested information from HM Revenue & Customs (“HMRC”) in relation to their previous requests for information regarding the Pharmacy Early Payment Scheme. HMRC refused to disclose the requested information, citing section 44(1) 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 requested information. The Commissioner therefore requires no steps to be taken.