HM Revenue and Customs (HMRC)
- Date 18 March 2026
- Sector Central government
- Decision(s) FOI 44(1): Not upheld
The complainant has requested information in relation to properties with specific postcodes paying the higher rate stamp duty in specific time periods. HMRC provided some information, it relied on section 44(1) of FOIA (statutory prohibition on disclosure) to withhold part of the information.
The Commissioner’s decision is that HMRC has correctly relied upon section 44(1) of FOIA.
The Commissioner does not require further steps.