Number of Rangers follower notices in relation to loan schemes

The request was successful.

Dear HM Revenue and Customs,

In the FoI response https://www.whatdotheyknow.com/request/e... HMRC said "HMRC has issued around 8,000 Follower Notices as a result of the July 2017 Supreme Court decision."

In the Disguised remuneration: Independent loan charge review report https://www.gov.uk/government/publicatio... published on 20 December 2019, it said "HMRC’s evidence to the Review has been that over 3,200 Follower Notices have been issued in relation to loan schemes, with the vast majority following the Rangers case."

(i) Please give any documents which detail the difference of 4,800 Follower Notices or an explanation of the lower figure at the later date. Please explain on what basis the Follower Notices were issued for if not in relation to loan schemes.

(ii) Please give copies of the relevant evidence given to the independent review which Sir Amyas Morse would have used to write the above passage in his report, particularly where the evidence might have enabled Sir Amyas Morse to determine the Follower Notices were issued "in relation to loan schemes".

Yours faithfully,

Paul Getty

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

Our ref: FOI2020/00013

Dear Mr Getty,

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HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

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Dear Mr Getty

The date that the response is due for your request, FOI2020/00013, has
been changed to 28th February

Kind Regards

Tracy Jack

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

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Dear Mr Getty,

I am writing in response to your request for information, received 4th
January.

Yours sincerely,

HMRC Freedom of Information Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

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Dear Mr Getty,

We are writing in response to your request for information, received 4
January.

Yours sincerely,

HMRC Freedom of Information Team