HM Revenue and Customs (HMRC)

The complainant submitted a request to HM Revenue & Customs (HMRC) seeking copies of emails to or from Jim Harra (Chief Executive of HMRC) concerning the loan charge and that contained the word ‘suicide’. HMRC disclosed information in relation to the request but redacted information on the basis of a number of exemptions including section 35(1)(a) (formulation or development of government policy) and sections 36(2)(b)(i), (ii) and 36(2)(c) (effective conduct of public affairs) of FOIA. The complainant challenged HMRC’s reliance on sections 35 and 36. The Commissioner’s decision is that HMRC is entitled to redact information on the basis of section 35(1)(a) and sections 36(2)(b)(i), (ii) and 36(2)(c) in the manner which it has. However, it breached sections 10(1) and 17(1) by failing to respond to the request within 20 working days.