HM Revenue and Customs
- Date 25 April 2023
- Sector Central government
- Decision(s) FOI 31: Not upheld, FOI 44: Not upheld
The complainant has requested information relating to Research & Development (R&D) tax relief claims. HM Revenue and Customs (HMRC) refused to comply with the request by virtue of section 31(1)(d) (the assessment or collection of any tax or duty) and section 44(1)(a) (prohibitions on disclosure) of FOIA.
The Commissioner’s decision is that HMRC was entitled to rely on section 31(1)(d) and section 44(1)(a) to refuse to disclose the requested information.
The Commissioner does not require HMRC to take any further steps.