End client for taxpayers affected by the Loan Charge

The request was partially successful.

Dear HM Revenue and Customs,

In the gov.uk document "Tax avoidance loan schemes and the loan charge" the "Who's affected?" section provides a breakdown, by sector, of those affected by the loan charge.


Please provide information on how HMRC determined who the end client was (and thus the sector) for all taxpayers affected by the Loan Charge back to 1999.

Yours faithfully,

George Bannister

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

Our ref: FOI2019/00483

Dear Mr Bannister,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 20th 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 Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

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

1 Attachment

Dear Mr Bannister,

I am writing in response to your request for information, received 20th

Yours sincerely,

HMRC Freedom of Information Team

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