The complainant has requested information about Research and Development (R&D) tax credit claims. HM Revenue and Customs (“HMRC”) withheld some information within scope of the request with reliance on section 31(1)(d) and stated that the remainder was not held. The Commissioner’s decision is that HMRC was entitled to rely on section 31(1)(d) to withhold information within scope of the request and that it does not hold information within scope of the remaining parts of the request. The Commissioner finds a breach of section 17(1) in respect of the complainant’s reframed and clarified request of 29 May 2025. The Commissioner does not require further steps.