HMRC pursuit of DOTAS Registered Schemes

The request was refused by HM Revenue and Customs.

Nathan Hamilton

Dear HM Revenue and Customs,

Please provide the following information in relation to schemes registered under the DOTAS reporting regulations of 2007.

3.4. How many scheme operators has HMRC pursued annually since 2007

3.4.1 How many of those have been prosecuted/fined? Please provide case references for any which were decided by First or Second Tier Tribunal.

3.4.2 How many of those have been found compliant?

3.4.3. How many schemes have been closed down in that period?

3.4.4. How many scheme operators are HMRC actively pursuing at present? How many of these are at either First or Second Tier tribunal.

3.4.5. How many individuals are currently declaring use of loan schemes on their tax returns?

3.4.6. How many individuals currently using loan schemes has HMRC contacted to inform them that 'they don't work'?

3.4.7. How many individuals having used loan schemes in the past have been contacted by HMRC warning them about the schemes?

Yours faithfully,

Nathan Hamilton

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

Our ref: FOI2018/01197

Dear Mr Hamilton,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 8th 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 Hamilton

I am writing in response to your request for information, received on 8
June 2018.

Yours sincerely,

HMRC Freedom of Information Team