HM Revenue and Customs
- Date 29 May 2024
- Sector Central government
- Decision(s) FOI 17(5): Upheld
The complainant requested from HM Revenue and Customs (HMRC) information relating to the raw data and calculation logic that underpins its guidance. The Commissioner’s decision is that HMRC failed to issue a refusal notice within the statutory timeframe and therefore, HMRC breached section 17(5) (refusing a request) of FOIA. The Commissioner does not require further steps as a result of this decision.