23 May 2016, Central government
The complainant has requested information from Her Majesty’s Revenue and Customs (HMRC) about a ‘manual’ referred to by HMRC in response to an earlier request. The request was dated 5 December 2015 and at the time of this notice HMRC has yet to respond to the request for information. The Commissioner’s decision is that HMRC breached section 10 of the FOIA in that it has failed to provide a substantive response to the request. The Commissioner requires the public authority to issue a substantive response to the request under the FOIA by either complying with section 1(1) or – to the extent that requested information is exempt from disclosure - issuing a valid refusal notice, including the outcome of any public interest considerations.
FOI 1: Upheld