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Decision Summary

  • Case Ref: FS50216168
  • Date: 25 January 2010
  • Public Authority: HM Revenue and Customs
  • Summary: The complainant requested information from HM Revenue and Customs (HMRC) about the tax categories of people for whom security is a higher priority. HMRC refused the request citing the exemptions at sections 23 (information supplied by, or relating to, bodies dealing with security matters), 36 (prejudice to effective conduct of public affairs) and 38 (health and safety). During the course of the Commissioner’s investigation, HMRC additionally cited sections 40 (personal information) and 44 (prohibitions on disclosure) in relation to some of the withheld information. The Commissioner has investigated and found that the exemptions at sections 23 and 44 are engaged in relation to some of the withheld information. As the information withheld under section 40 was also withheld under section 44, having found section 44 engaged, the Commissioner has not considered the application of section 40. The Commissioner does not find the exemptions at sections 36 and 38 engaged and therefore orders release of the information withheld only under these exemptions. The Commissioner has also identified a series of procedural shortcomings on the part of the public authority relating to delay (sections 10(1) and 17(1)).
  • View PDF of Decision Notice: [1]