Information Commissioner's Office

HM Revenue and Customs

28 March 2017, Central government

The complainant has requested information from HMRC about exchanges of information between the United Kingdom and countries/territories with which HMRC has agreements covering such exchanges. HMRC refused to comply with the request, relying on section 14(1), vexatious in respect of the burden imposed on HMRC. The Commissioner’s decision is that HMRC has incorrectly relied on section 14(1) to refuse this request and it is now required to issue a fresh response in accordance with the FOIA without relying on the procedural exemption provided by section 14(1). The public authority must take these steps within 35 calendar days of the date of this decision notice. Failure to comply may result in the Commissioner making written certification of this fact to the High Court pursuant to section 54 of the Act and may be dealt with as a contempt of court.

FOI 14: Upheld