HM Revenue and Customs
- Date 14 September 2022
- Sector Central government
- Decision(s) FOI 44(1)(a): Not upheld
The complainant has requested information from His Majesty’s Revenue & Customs (“HMRC”) in relation to case numbers for proceedings issued against HMRC by self-employed people who have been refused payment of the SEISS grant. HMRC explained it holds the information, however, it was refusing it under section 44(1)(a) of FOIA, as it was prohibited from disclosure by other legislation. The Commissioner’s decision is that HMRC is entitled to rely on section 44(1)(a) of FOIA to withhold the requested information. The Commissioner does not require HMRC to take any steps as a result of this decision notice. First-tier tribunal (General Regulatory chamber) information rights appeal EA/2022/0274 appeal dismissed.