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Decision Summary

  • Case Ref: FS50075094
  • Date: 12 July 2006
  • Public Authority: Her Majesty's Revenue and Customs
  • Summary: The complainant requested aggregated information relating to the total combined income declared and tax paid by the highest earners in the UK. The public authority replied that it did not hold the requested information, and additionally stated that it would be exempt from release if it was held. Having investigated the case the Commissioner has decided that HMRC does not hold the requested information, but failed to provide an adequate level of advice and assistance to the complainant. The Commissioner therefore requires the public authority to explain to the complainant why its systems do not permit the calculation of the requested sums in order to assist the modification or rephrasing of the request.
  • View PDF of Decision Notice: [1]