HM Revenue and Customs (HMRC)

The complainant submitted three requests for information about Making Tax Digital for Income Tax Self Assessment. HM Revenue and Customs (“HMRC”) relied on section 12(4) to aggregate the requests 12(1) of FOIA (cost of compliance) to refuse the requests. The Commissioner’s decision is that the public authority was entitled to rely on section 12(4) to aggregate the requests and section 12(1) of FOIA to refuse the requests. The Commissioner also finds that the public authority complied with its section 16 obligation to offer advice and assistance. The Commissioner does not require further steps to be taken.