HM Revenue and Customs

The complainant has requested information relating to HMRC’s use of Large Language Models and generative AI [Artificial Intelligence]. HMRC refused to confirm or deny that it held the requested information, citing section 31(3) in conjunction with section 31(1)(d) (prejudice to the assessment or collection of tax or duty). The Commissioner’s decision is that HMRC was entitled to refuse to confirm or deny that it holds the requested information. No steps are required.