Freedom of Information Act 2000 (FOIA)
Information for Suppliers to HM Revenue & Customs (HMRC)
This Act provides a statutory general right of access to information held by public authorities, or by those providing services for public authorities. This means that HMRC has certain obligations under the Act to provide information when requested, provided that the information is not exempt from disclosure under the provisions of the Act.
HMRC is committed to meeting its responsibilities under FOIA, whilst respecting its commercial relationships with its contractors. Due consideration will be given to the potential impact on the commercial position of any of our contractors when responding to a request for information which may concern them.
Exemptions from disclosure
The two main exemptions under the Act, which have particular relevance to procurement or contractual information are:
- Section 41 - information provided in confidence
- Section 43 - information that is a trade secret or which, if released, may prejudice someone’s commercial interests.
How this may affect Contractors
HMRC may receive requests for information specifically concerning its commercial relationship with its contractors. We will consult with the contractor(s) concerned prior to responding to a request whenever reasonably practicable.
Contractors can obtain further information on the Freedom of Information
Act 2000 at
the Website of the Department of Constitutional
Affairs or the
Website of the Information
Commissioner who is responsible for enforcing the Act.
If you want to make a request for information under the Act please refer to the Freedom of Information internet page.
