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HM Revenue and Customs (HMRC)

  • Date 17 December 2025
  • Sector Central government
  • Decision(s) FOI 1: Upheld, FOI 10: Upheld, FOI 44(1)(a): Not upheld

The complainant has requested information relating to pensions. HM Revenue and Customs (‘HMRC’) refused the request citing section 44(1)(a) (prohibitions on disclosure). The Commissioner’s decision is that the requested information is exempt under section 44(1)(a). The Commissioner does not require further steps.