Information Commissioner's Office

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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2019] UKICO fs50751683 (1 March 2019)
URL: http://www.bailii.org/uk/cases/UKICO/2019/fs50751683.html
Cite as: [2019] UKICO fs50751683

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HM Revenue and Customs

The complainant has requested information on the disclosure of British taxpayer information provided to the US Internal Revenue Service (‘IRS’) in accordance with the Foreign Account Tax Compliance Act (‘FATCA’). The Commissioner’s decision is that HM Revenue and Customs (‘HMRC’) has appropriately relied on section 27(1)(a) of the FOIA to refuse the request. The Commissioner does not require HMRC to take any steps to ensure compliance with the legislation.

FOI 27: Complaint not upheld

Decision notice: fs50751683