HM Revenue and Customs (Central government) [2021] UKICO IC-62068 (6 October 2021)


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Information Commissioner's Office
You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2021] UKICO IC-62068 (6 October 2021)
URL: http://www.bailii.org/uk/cases/UKICO/2021/ic-62068.html
Cite as: [2021] UKICO IC-62068

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HM Revenue and Customs

The complainant submitted a request to HM Revenue and Customs (HMRC) describing a scenario where an accountant is aware that a client failed to submit a tax return and sought any information, policies and guidance HMRC held about such a scenario. HMRC explained that it did not hold any information in the scope of the request. The complainant disputed this position. The Commissioner’s decision is that on the balance of probabilities, HMRC does not hold any recorded information falling within the scope of the request.

FOI 1: Complaint not upheld

Decision notice: IC-62068

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URL: http://www.bailii.org/uk/cases/UKICO/2021/ic-62068.html