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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (HMRC) (Central government) [2025] UKICO 335372 (25 March 2025) URL: https://www.bailii.org/uk/cases/UKICO/2025/335372.html Cite as: [2025] UKICO 335372 |
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Link for IOC full Decision notice pdf file: HM Revenue and Customs (HMRC) (Central government) [2025] UKICO 335372 (25 March 2025)
The complainant has requested correspondence provided to HM Revenue & Customs (HMRC) in relation to a specific case. HMRC refused to confirm or deny whether it held the requested information and cited section 44(2) (prohibitions on disclosure) of FOIA. The Commissioner's decision is that HMRC has correctly relied upon section 44(2) of FOIA to neither confirm nor deny holding the information. The Commissioner does not require further steps.