HM Revenue and Customs

A public authority will breach section 10 of FOIA if it fails to respond to a request
within 20 working days. Based on evidence available to the Commissioner, by
the date of this notice the public authority has not issued a substantive response
to this request. Therefore, the Commissioner finds a breach of section 10.
The public authority must provide a substantive response to the request in
accordance with its obligations under FOIA.
The public authority must take this step within 30 calendar days of the date of
this decision notice. Failure to comply may result in the Commissioner making
written certification of this fact to the High Court pursuant to section 54 of FOIA
and may be dealt with as a contempt of court.