FS50118390

Decision Summary

• Case Ref: FS50118390
• Date: 19/11/2007
• Public Authority: Her Majesty's Revenue and Customs
• Summary: The complainant requested copies of HMRC�s internal guidance on the issuing of determinations to taxpayers who had failed to submit a self-assessment tax return not already published on its website. HMRC refused to provide the complainant with withheld guidance because it considered it to be exempt from disclosure on the basis of section 31(1)(d) (assessment or collection of any tax or duty). Having reviewed the withheld information the Commissioner has decided that HMRC appropriately relied upon section 31 when refusing to supply the information.
• View PDF of Decision Notice: [1]

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