Bankruptcy numbers of individuals impacted by the Loan Charge

The request was refused by HM Revenue and Customs.

Dear HM Revenue and Customs,

Please provide the number of people that are subject to the Loan Charge and that also have then been declared bankrupt.
HMRC will know of bankruptcy numbers as they will be a named creditor and will also know that the individual is subject to the Loan Charge.

The link to the impact assessment has no reference to bankruptcies - https://www.gov.uk/government/publicatio... - It does state "some" will be made insolvent as a result.
With the modelling used to determine the impact on individuals of the loan charge, what number (estimate to closest 10 is fine) is given to "some".

Yours faithfully,

Trew Ray

FOI Central Team, HM Revenue and Customs

Our ref: FOI2021/00114

Dear Trew Ray,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 13th January which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Depart ment for answer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Trew Ray,

We are writing in response to your request for information, received 13
January.

Yours sincerely,

HMRC Freedom of Information Team

Dear FOI Central Team,

Your response details in the first sentence:
"We can confirm we hold the information you seek."
-Thus confirming you hold the information relating to the FOI.

You then state retrieving the data would exceed the FOIA cost limit of one person (3 1/2 days).
"However, providing it would exceed the FOIA cost limit, which for central government equates to one person spending 3½ working days locating and extracting all of the information requested."

You then do not offer a way to successfully complete the FOI request to "not holding *much* of the information".
"Normally we would explore how you might be able to refine your request so that it did not
exceed the FOIA cost limit. However, due to not holding much of the information you require,
we cannot see any scope for doing so."

This FOI is to clarify the terminology used regarding "some". With regard to legislation the number of persons being made bankrupt will be a key metric/measurement that will be known. This information will be held on internal HMRC systems.

HMRC will know of bankruptcy numbers as they will be a named creditor and will also know
that the individual is subject to the Loan Charge. 2 lists, match on individual name.

The query is "all persons that have been declared bankrupt" matched against "those they are subject to the Loan Charge". This should not take greater than 3 1/2 days. An exact figure is not requested but to the nearest 10.

Yours sincerely,

Trew Ray

FP&P FOI Team, HM Revenue and Customs

Our ref: IR2021/01385

Dear Trew Ray,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 13th February which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Depart ment for answer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

Dear HM Revenue and Customs,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'Bankruptcy numbers of individuals impacted by the Loan Charge'.

I'm following as my FOI is classed as long overdue and that I can raise an internal review.
It says that, by law, under all circumstances, the authority should have responded by now and must respond within 20 working days.

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/b...

Yours faithfully,

Trew Ray

FP&P FOI Team, HM Revenue and Customs

1 Attachment

Dear Trew Ray

Please see the attached letter.

Yours sincerely

HMRC FOI team

FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Trew Ray,

We are writing in response to your request for information, received 13
February.

Yours sincerely,

HMRC Freedom of Information Team