HM Revenue and Customs

The complainant requested information relating to section 684 of the Income Tax (PAYE) Regulations (ITEPA). HM Revenue and Customs (HMRC) provided some information in response to the request but said that there is no right to invoke gross pay under section 684 ITEPA 2003.
The Commissioner’s decision is that on the balance of probabilities HMRC does not hold further information within the scope of the request and has therefore complied with section 1(1) of FOIA.