Summary: The complainant has requested information relating to IVAs going back over a 10 year period. HMRC said that it does not hold the information requested prior to 2010. It said that it did hold the information after this date but to locate, retrieve and extract this information would exceed the cost limit under section 12 FOIA. The Commissioner-™s decision is that HMRC is not obliged to comply with the complainant-™s request as it would exceed the cost limit under section 12 FOIA to do so. However HMRC breached section 16 FOIA as it did not provide the complainant with appropriate advice and assistance as to how the request could be refined. The Commissioner requires the public authority to provide the complainant with advice and assistance under section 16 FOIA.
Section of Act/EIR & Finding: FOI 12 - Complaint Not upheld, FOI 16 - Complaint Upheld