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Decision Summary

  • Case Ref: FS50199605
  • Date: 9 July 2009
  • Public Authority: HM Revenue and Customs
  • Summary: The complainant asked HM Revenue & Customs (HMRC) to provide him with information about the ‘weeding’ of his tax files. HMRC provided him with relevant information but, when HMRC denied holding more information, he complained to the Commissioner. The Commissioner found that the Council was excluded from its duty to respond to the request under section 1(1)(a) by virtue of the provisions of section 40(5)(a) because if the information were held, it would constitute the personal data of the complainant.
  • View PDF of Decision Notice: [1]