HM Revenue and Customs (HMRC)

The complainant has requested information about the Disguised Remuneration Steering Group. HM Revenue and Customs (“HMRC”) provided the complainant with some information within scope of the request and withheld the remainder with reliance on sections 31(1)(d)(prejudice to the assessment or collection of tax), 35(1)(a)(formulation of government policy), 40(2)(personal data), 42(1)(legal professional privilege) and 44(1)(a)(prohibitions on disclosure). During the course of the Commissioner’s investigation HMRC disclosed some information previously withheld under sections 31(1)(d) and 35(1)(a) but continued to withhold the remainder with reliance on the exemptions listed at paragraph 1 above. The Commissioner’s decision is that HMRC is entitled to continue to withhold information with reliance on sections 31(1)(d) and 35(1)(a). As the complainant focused their scope of their complaint on the handling of information withheld under these exemptions the Commissioner has not considered the application of sections 40(2), 42(1) and 44(1)(a) in this notice. The Commissioner does not require further steps.