Information Commissioner's Office

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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2022] UKICO 108357 (29 April 2022)
URL: http://www.bailii.org/uk/cases/UKICO/2022/ic-108357.html

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HM Revenue and Customs

The complainant has requested information relating to disguised renumeration (‘DR’) schemes. The Commissioner’s decision is that HM Revenue and Customs (‘HMRC’) has correctly withheld the information within part 1 of the request, citing sections 44(1)(a) (prohibitions on disclosure). However, the Commissioner has also decided that HMRC has failed to explain how compliance with part 2 of the request would be vexatious. Therefore, HMRC is not entitled to rely on section 14(1) (vexatious requests) to refuse it. The Commissioner requires the public authority to take the following steps to ensure compliance with the legislation. • Issue a fresh refusal notice in relation to part 2 of the request that does not rely upon section 14(1).

FOI 14(1): Complaint upheld FOI 44(1)(a): Complaint not upheld

Decision notice: ic-108357