HM Treasury

The complainant has requested from HM Treasury (HMT) a copy of an assessment on the negative impact to net tax revenue from behavioural change due to the income tax personal allowance taper as of 23 July 2023. 
HMT stated that it did not hold any further information than that already disclosed in response to the complainant’s previous requests concerning the same subject matter.
The Commissioner’s decision is that, on the balance of probabilities, HMT does not hold any further information falling within the scope of the request other than that which they have previously disclosed to the complainant. 
The Commissioner does not require HMT to take any further steps in relation to this complaint.