ICO Upholds FOI 17, Finds HMRC in Breach of Section 17

ICO Decision Notices

Filed March 18th, 2026

Detected March 25th, 2026

Summary

The UK's Information Commissioner's Office (ICO) has issued a decision notice regarding a Freedom of Information (FOI) request made to HM Revenue and Customs (HMRC). The ICO upheld HMRC's decision to neither confirm nor deny holding information about a specific individual and property, citing section 44(2) of FOI. However, the ICO found HMRC in breach of section 17 of FOI for its handling of the request.

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What changed

The Information Commissioner's Office (ICO) has ruled on a complaint against HM Revenue and Customs (HMRC) concerning a Freedom of Information (FOI) request. While the ICO agreed with HMRC's decision to neither confirm nor deny holding information related to a specific individual and property under FOI section 44(2), it found HMRC in breach of FOI section 17 regarding the process of handling the request. The decision notice, dated March 18, 2026, does not require further action from HMRC.

This decision highlights the importance of proper procedure in responding to FOI requests, even when exemptions are correctly applied. Compliance officers within government agencies should ensure that all aspects of FOI requests, including procedural requirements under section 17, are meticulously followed to avoid breaches. While no penalties are specified in this notice, adherence to FOI procedures is crucial for maintaining regulatory compliance and avoiding adverse findings.

What to do next

Review internal procedures for handling Freedom of Information requests to ensure compliance with section 17 requirements.
Confirm adherence to 'neither confirm nor deny' protocols under section 44(2) where applicable.

Source document (simplified)

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.