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HMRC internal manual

Specialist Investigations Operational Guidance

Procedural matters: freedom of information: Freedom of Information Act 2000

The Freedom of Information Act 2000 (FoI) gives ‘any person’ (which includes individuals, companies, pressure groups, and so on), the general right of access to information held by, or on behalf of, public authorities, including HMRC. We can exempt information from disclosure in certain circumstances that are defined in the Act.