The request was partially successful.

Dear HM Revenue and Customs,

On 28th June 2018, HMRC responded to a FOI request and indicated that Behavioral Insights Ltd has not been assisting HMRC's Counter Avoidance team, nor been involved in the loan charge actions.

Does this remain the case?

Can HMRC confirm that no fees have been paid to this private company for work that is overseen or undertaken by the Counter Avoidance unit?

Thank you

Yours faithfully,

Graham Webber on behalf of FOI Central Team, HM Revenue and Customs

Our ref: FOI2018/02731

Dear Mr Webber,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 12th December 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 Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team on behalf of FOI Team,

1 Attachment

Dear Mr Webber,

Please find attached HMRC's response to your information request.

Yours sincerely,

Freedom of Information Team