HM Revenue and Customs (HMRC)
- Date 18 March 2026
- Sector Central government
- Decision(s) FOI 17: Upheld, FOI 44(2): Not upheld
The complainant has requested from HM Revenue and Customs (HMRC) all IHT forms (inheritance tax forms) and related information about a named property and a named individual. HMRC provided some general information in response to the complainant’s questions but HMRC would neither confirm nor deny (NCND) holding information in relation to an identifiable individual and property citing section 44(2) (prohibitions on disclosure).
The Commissioner’s decision is that HMRC was correct to rely on section 44(2) to neither confirm nor deny whether it held the requested information. However, the Commissioner finds HMRC in breach of section 17.
The Commissioner does not require further steps to be taken by HMRC in relation to this complaint.