Information Commissioner's Office

HM Revenue and Customs

7 November 2017, Central government

The complainant has requested information from HMRC in relation to a particular liquidator. It is HMRC’s position that the information is not held. The Commissioner’s decision is that on the balance of probabilities the requested information is held.  The Commissioner now requires HMRC to issue a fresh response to the request which complies with its obligation under section 1(1)(b) FOIA but which does not rely on section 40(2). The public authority must take these steps within 35 calendar days of the date of this decision notice. Failure to comply may result in the Commissioner making written certification of this fact to the High Court pursuant to section 54 of the Act and may be dealt with as a contempt of court.

FOI 1: Upheld