HM Revenue and Customs
- Date 19 September 2024
- Sector Central government
- Decision(s) FOI 1: Upheld, FOI 10: Upheld, FOI 44: Not upheld
1. The complainant has requested information relating to subject access requests (“SARs”)
made to HM Revenue and Customs. The above public authority (“HMRC”) relied on section 44(1) of FOIA (statutory prohibition on disclosure) to withhold part of the information.
2. The Commissioner’s decision is that HMRC has correctly relied upon section 44(1) of FOIA.
3. As HMRC upon internal review provided part of the requested information (the dates of the SARs) the Commissioner’s decision is that it has not complied with sections 1(1)(b) and 10(1) of FOIA as it did not provide that information within 20 working days of the request.
4. The Commissioner does not require further steps.