The complainant has requested information in relation to figures and measures of ‘volatility’ pertaining to sources of tax revenue from 2010 onwards. HM Revenue and Customs (HMRC) advised that information within the scope of the request was publicly available and directed the complainant to the relevant published information. HMRC said it did not hold further information. 
The Commissioner’s decision is that section 21(1) of FOIA was engaged at the time of the request. 
The Commissioner also considers that, on the balance of probabilities, HMRC doesn’t hold any other relevant information that isn’t already published and has complied with section 1(1) of FOIA in that respect. 
The Commissioner does not require further steps.