Information Commissioner's Office

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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2018] UKICO fs50695829 (11 January 2018)
URL: http://www.bailii.org/uk/cases/UKICO/2018/fs50695829.html
Cite as: [2018] UKICO fs50695829

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HM Revenue and Customs

The complainant submitted a request to the public authority for a copy of the guidance issued to officials on the qualifying remunerative work test for self-employed persons claiming working tax credits pursuant to the Tax Credits Act 2002. The public authority withheld the guidance on the basis of the exemptions at section 31(1)(a) and section 31(1)(g) by extension, section 31(2)(a) FOIA. The Commissioner has concluded that the public authority was entitled to withhold the guidance on the basis of section 31(1)(g) and by extension, section 31(2)(a) FOIA.

FOI 31: Complaint not upheld

Decision notice: fs50695829