DR scheme pursuit

The request was partially successful.

Dear HM Revenue and Customs,

I am writing to request information under the Freedom of Information Act 2000. I would be interested in any information held by your organisation regarding my request. I understand that I do not have to specify particular files or documents and it is the departments responsibility to provide the information I require. If you need further clarification please contact me via this website. I would like to request the following information:

MP Mel Stride has recently made the following claims

"HMRC is proactively reporting DR scheme promoters to the Advertising Standards Authority and professional bodies where they make misleading claims about their products and services or provide misleading advice.

HMRC will also consider criminal investigation where appropriate. Promoters of tax avoidance schemes have been prosecuted, leading to convictions and jail terms."

With these comments in mind can HMRC please provide me with the following information:

Since the Finance Act gained Royal Assent in November 2017:

1) How many DR scheme promoters has HMRC reported to the Advertising Standards Authority for making misleading claims about their products and services or providing misleading advice.

2) What other professional bodies have HMRC reported DR scheme promoters to; and how many DR scheme promoters have HMRC reported to each individual body.

3) How many DR scheme promoters has HMRC prosecuted, leading to convictions and/or jail terms; please specify numbers for each individually.

If my request is denied in whole or in part I ask that you justify all deletions by reference to specific exemptions of the act. I will also expect you to release all non-exempt material. I reserve the right to appeal your decision to withhold any information or to charge excessive fees. I would be grateful if you could confirm in writing that you have received this request. I look forward to your response within 20 working days as outlined by the statute. Many thanks for your assistance with this request.

Yours faithfully,

Mr Areen Sea

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

Our ref: FOI2018/01298

Dear Mr Sea,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 22nd June 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

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

1 Attachment

Dear Mr Sea

I am writing in response to your request for information, received 22 June

Yours sincerely,

HMRC Freedom of Information Team