ICO Decision: HMRC FOI Request - Statutory Prohibition Upheld

ICO Decision Notices

Filed March 18th, 2026

Detected March 24th, 2026

Summary

The UK's Information Commissioner's Office (ICO) has issued a decision regarding a Freedom of Information (FOI) request made to HM Revenue and Customs (HMRC). The ICO upheld HMRC's decision to withhold certain information based on section 44(1) of the FOIA, which concerns statutory prohibitions on disclosure.

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What changed

The Information Commissioner's Office (ICO) has ruled on an FOI request submitted to HM Revenue and Customs (HMRC). The complainant sought information regarding properties subject to higher rates of stamp duty. HMRC withheld part of this information, citing section 44(1) of the Freedom of Information Act 2000 (FOIA), which prohibits disclosure when required by law.

The ICO's decision confirms that HMRC correctly applied section 44(1) to withhold the requested data. Consequently, the Commissioner has determined that no further steps are required from HMRC. This decision reinforces the application of statutory prohibitions in FOI exemptions for government bodies.

Source document (simplified)

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.