HM Revenue and Customs (HMRC)

The complainant submitted a request to HMRC seeking information about particular companies which had imported goods into the UK between 2019 and 2024. HMRC explained that it could not confirm whether it held any information falling within the scope of the request within the appropriate cost limit. It therefore refused to comply with the request on the basis of section 12(2) of FOIA. The Commissioner’s decision is that HMRC is entitled to rely on section 12(2) of FOIA to refuse to comply with the request.