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 fs50700314 (21 May 2018)
URL: http://www.bailii.org/uk/cases/UKICO/2018/fs50700314.html
Cite as: [2018] UKICO fs50700314

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HM Revenue and Customs

The complainant requested emails, notes, documents or files from or to a named official of HM Revenue and Customs (“HMRC”) covering certain matters and dates, which relate to two previous information requests submitted by the complainant. HMRC refused to provide the information relying on section 40(2) (personal information). During the course of the Commissioner’s investigation HMRC decided to also invoke section 36(2)(b) and (c) of the FOIA as it considered that disclosure would inhibit the free and frank provision of advice or exchange of views, or would otherwise prejudice the effective conduct of public affairs. The Commissioner’s decision is that HMRC correctly applied section 36(2)(b) and section 40(2) of the FOIA to the withheld information. The Commissioner does not require HMRC to take any steps.

FOI 36: Complaint not upheld FOI 40: Complaint not upheld

Decision notice: fs50700314