Freedom of Information Act
Where to find HMRC’s guidance
HM Revenue & Customs, in common with other public authorities, is required to publish guidance on how it provides information under the Freedom of Information Act (FOI) 2000.
The FOI gives the public a general right of access to information held by public authorities. It also requires public authorities to have an approved publication scheme to provide access to general information.
We thought it might be helpful to remind readers where to find this guidance and what it contains. The main FOI page on the HMRC website gives links to details of:
- How to make a request for information
- Information already published by HMRC under its publication scheme
- Information HMRC has released in response to specific FOI requests
- Information HMRC will not disclose under FOI.
Making a request for information
To be valid, an FOI request must be made in writing. HMRC says that letters, emails and faxes are all acceptable. There is a form which can be filled in online, but unhelpfully the guidance does not make clear where to send a request if you prefer to use a letter or fax.
HMRC asks that requests should be as specific as possible, as this will help speed up the search for information and reduce the risk of the request being turned down on cost grounds.
In our view this page could usefully provide a lot more information for the benefit of those making claims, such as what to expect once the request has gone in, the time limits for HMRC to provide the information (or decline to) and any cost issues.
Information released in response to FOI requests
This page is a Disclosure Log of information provided in response to specific requests which HMRC believes may be of wider public interest. So far there are just six items in this log.
Information HMRC will not disclose
The FOI provides for various circumstances where a public body can withhold information (the body must explain the reason).
In additions, any information held for an HMRC function that identifies a 'person' (including legal entities such as limited companies), or which would enable their identity to be deduced, is exempt from disclosure under the FOI regime. This is the decision of Parliaments and is set out in s 23, Commissioners for Revenue and Customs Act 2005. It applies even if the requestor is an individual asking for information HMRC holds about them, or a director asking for information about their company. Individuals can of course make a request for information under the Data Protection Act.
More information about the FOI can be found on the Directgov website and on the website of the Information Commissioner.
Note that the FOI Act 2000 applies to England, Wales and Northern Ireland. Scotland has its own, very similar, Freedom of Information Act. More details can be found at from the Office of Scottish Information Commissioner.
3 November 2008
