Information Commissioner's Office

Summary: The complainant made two requests for information from HMRC about direct tax disclosure statistics. HMRC stated it did not hold the information covered by the first request, which asked for separate information about the number of disclosures made by the -�big 4-� accountancy firms, but provided relevant information it did hold. HMRC refused the second request on the basis the requested information was exempt under section 44 of the Act. During the Commissioner-�s investigation, HMRC released further information in response to the first request and stated it now regarded the rest of the information as exempt under section 44. In addition, HMRC-�s position on the second request had changed and it now stated it did not hold information in the format requested and that to produce it would be over the appropriate limit. During the Commissioner-�s investigation the complainant changed the scope of his second request to limit the information requested. The Commissioner is not satisfied section 44 applies to all of the information withheld as exempt in response to the first request and directs that the non exempt information should be disclosed within 35 days of the date of this notice. With regard to the second request, the Commissioner is satisfied that even after the scope of the request was limited during the course of his investigation the information requested was correctly withheld as exempt under section 44.
Section of Act/EIR & Finding: FOI 44 - Complaint Partly Upheld