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Information Commissioner's Office


You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (HMRC) (Central government) [2025] UKICO 332129 (21 May 2025)
URL: http://www.bailii.org/uk/cases/UKICO/2025/332129_.html
Cite as: [2025] UKICO 332129

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Link for IOC full Decision notice pdf file: HM Revenue and Customs (HMRC) (Central government) [2025] UKICO 332129 (21 May 2025)

The complainant submitted a request to HM Revenue and Customs (HMRC) for information regarding the double taxation agreement with Australia. The Commissioner-™s decision is that sections 27(1)(c) (international relations) of FOIA is engaged and that the public interest in maintaining the exemption outweighs the public interest in disclosure. However, he finds that HMRC was not entitled to apply section 21 (information accessible to the applicant by other means) of FOIA to question b of the request. The Commissioner requires HMRC to take the following steps to ensure compliance with the legislation: Disclose the requested information in relation to question b of the request. HMRC must take these steps within 30 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 21:Upheld
  • FOI 27(1)(c):Not upheld
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