HM Revenue and Customs
- Date 13 July 2023
- Sector Central government
- Decision(s) FOI 10: Upheld, FOI 17(3): Upheld, FOI 36(2)(b): Not upheld, FOI 36(2)(c): Not upheld, FOI 44(1)(a): Not upheld
The complainant has requested from HM Revenue and Customs (HMRC) emails from and to Jim Harra, the Chief Executive of HMRC, containing or referencing certain terms or words over a number of specified months in 2019. HMRC disclosed some emails but withheld information under sections 36(2)(b), 36(2)(c) and 44(1)(a) of FOIA (the exemptions for ‘prejudice to effective conduct of public affairs’ and ‘prohibitions on disclosure’). The Commissioner’s decision is that HMRC has correctly applied the above exemptions to withhold the redacted information in this case. However he also finds that HMRC breached sections 10(3) and 17(3) of FOIA in respect of the time taken to respond. The Commissioner does not require any further steps as a result of this decision notice.