HM Revenue and Customs

The complainant has requested information relating to HMRC’s loan charge and specifically for updates to information contained in a particular report. The Commissioner’s decision is that HMRC was entitled to refuse to comply with the request, citing section 12(1) (cost of compliance exceeds appropriate limit) of FOIA. The Commissioner is also satisfied that there has been no breach under section 16 (advice and assistance) of FOIA. The Commissioner does not require further steps.