HM Revenue and Customs
- Date 4 August 2022
- Sector Central government
- Decision(s) FOI 12: Not upheld
The complainant has requested information from HM Revenue & Customs (“HMRC”) about ascertaining employment and contract status for tax purposes. HMRC refused to disclose the information, citing section 12(1) of FOIA as a basis for non-disclosure.
The Commissioner’s decision is that HMRC has correctly applied section 12(1) of FOIA to the requested information. Therefore the Commissioner requires no steps to be taken by HMRC.