ICO The complainant made two requests to HM Revenue and Customs (HMRC) for advice and guidance relating to managerial responsibility towards the welfare of staff. With reference to the first request, HMRC stated that it did not hold any specific information, a position that the Commissioner agrees with. In relation to the second request, HMRC considered that it had complied with the request by providing internally published guidance. The Commissioner, however, has found that the interpretation of the request adopted by HMRC was too narrow. Having reconsidered a broader interpretation of the request, HMRC has confirmed that it holds additional information which is relevant to the complainant’s request. However, due to the nature of the searches that would need to be undertaken to retrieve this information, HMRC estimated that the cost of compliance would exceed the appropriate limit for the purposes of section 12(1) of the Freedom of Information Act 2000. The Commissioner upholds HMRC’s application of section 12(1) but in not informing the complainant of this application it breached section 17(5). In failing to providing advice and assistance following its refusal under section 12(1) it also breached section 16(1). In relation to the first request the Commissioner also finds it breached section 10(1). Information Tribunal appeal EA/2011/0053 allowed.
Section of Act/EIR and Finding: FOI 10 – Complaint Upheld, FOI 12 – Complaint Not upheld, FOI 16 – Complaint Upheld, FOI 17 – Complaint Upheld
[2011] UKICO FS50316218
Bailii
England and Wales
Information
Updated: 10 December 2021; Ref: scu.530209