HM Revenue and Customs
- Date 24 May 2023
- Sector Central government
- Decision(s) FOI 12(1): Not upheld, FOI 16: Not upheld
The complainant requested information from HM Revenue & Customs (HMRC) relating to the total number of opened enquiries into individuals. HMRC refused to comply with the request citing section 12 (cost limit) of FOIA. The Commissioner’s decision is that HMRC was entitled to refuse to comply with the request in accordance with section 12(1) of FOIA. The Commissioner has also decided that HMRC complied with its duty under section 16 to provide advice and assistance when a complaint exceeds the cost limit. The Commissioner does not require HMRC to take any steps.