HM Revenue and Customs

The complainant has requested information regarding Loan charge communications. HM Revenue and Customs (“HMRC”) relied on section 12 of FOIA (cost of compliance) to refuse the request. The Commissioner’s decision is that HMRC was entitled to rely on section 12(1) of FOIA to refuse the request. The Commissioner also finds that HMRC complied with its section 16 obligation to offer advice and assistance. The Commissioner does not require further steps to be taken.