HM Revenue and Customs (HMRC)

The complainant requested recorded information explaining why wording and structural changes were made to GOV.UK guidance and the application form for Specified Adult Childcare Credits (SACC) between 20 April 2022 and 27 July 2023, including (in particular) the replacement of the word ‘entitled’ with ‘claimed’ and the removal of a section headed ‘Eligibility’. HMRC confirmed it held information within scope and provided a response, disclosing recorded information but withholding some information. The Commissioner’s decision is that HMRC complied with section 1(1) of FOIA. The Commissioner also finds that HMRC was entitled to rely on section 40(2) (personal data), section 44(1)(a) (prohibition on disclosure) and Section 31(1)(a) (prevention or detection of crime) to withhold information.