Dear Mr Bennett,

Unfortunately we are unable to accept your request for a review as the two month window for making such requests has long since passed from when our response was issued, on 13 February 2018.

You are welcome to make a new request but I would ask that you first consider the advice in our original response.

To recap, HMRC's compliance activity covers a range of roles. This means training for fraud investigators will differ from that delivered to staff working in the Hidden Economy sector. Some jobs will require formal qualifications, others will mean completing an informal learning route way. It's therefore impossible to say how many hours an employee engaged in tax avoidance and investigation undertakes without narr owing the question down to a specific team and, ideally, a particular role. We would then be better placed to identify a relevant syllabus, grade requirements of a role and upskilling programmes in place.

The compliance manuals link offered in our original response addressed your question about how our staff undertake tax enquires. The litigation and settlement strategy reference answered your question on decisions about court action.

And you may want to consider the tax gap publications as they detail tax loss: https://www.gov.uk/government/statistics/measuring-tax-gaps

Yours sincerely,

Freedom of Information Team