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Information Commissioner's Office


You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2024] UKICO 310688 (16 December 2024)
URL: https://www.bailii.org/uk/cases/UKICO/2024/310688_.html
Cite as: [2024] UKICO 310688

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Link for IOC full Decision notice pdf file: HM Revenue and Customs (Central government) [2024] UKICO 310688 (16 December 2024)

The complainant requested information relating to section 684 of the Income Tax (PAYE) Regulations (ITEPA). HM Revenue and Customs (HMRC) provided some information in response to the request but said that there is no right to invoke gross pay under section 684 ITEPA 2003.The Commissioner's decision is that on the balance of probabilities HMRC does not hold further information within the scope of the request and has therefore complied with section 1(1) of FOIA.


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URL: https://www.bailii.org/uk/cases/UKICO/2024/310688_.html