HM Revenue and Customs
- Date 7 November 2022
- Sector Central government
- Decision(s) FOI 31: Not upheld, FOI 40: Not upheld, FOI 42: Not upheld
The complainant requested from HM Revenue and Customs (HMRC) all email correspondence between its Chief Executive and “HMRC Sols office” that “includes the string “DR” [disguised remuneration] or the phrase “loan charge”” over a period of eight months in 2018 and 2019. The Commissioner’s decision is that HMRC was correct to withhold information pursuant to sections 31(1)(d), 40(2) and 42 of FOIA. No other FOIA exemptions were used by HMRC to withhold information. The Commissioner does not require HMRC to take any steps as a result of this decision notice.