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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government ) [2007] UKICO FS50118390 (19 November 2007) URL: http://www.bailii.org/uk/cases/UKICO/2007/FS50118390.html Cite as: [2007] UKICO FS50118390 |
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19 November 2007, Central government
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.
FOI 31: Not upheld
