HM Revenue and Customs
- Date 30 April 2024
- Sector Central government
- Decision(s) FOI 10(1): Upheld, FOI 31(1): 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) of FOIA. The Commissioner’s decision is that HMRC was entitled to rely on Section 31(1)(d) to refuse to disclose the information.
However, in responding late to the request, it breached section 10(1) (Time for compliance) of FOIA.
No steps are required. Information Tribunal FT/EA/2024/0172 under appeal.