Dear HM Revenue and Customs,

In the article "Steer clear of ‘too good to be true’ payroll schemes" by David Byers of The Times newspaper dated May 26 2018, HMRC are quoted as saying

“We relentlessly pursue those who promote and enable tax avoidance. This includes the recent introduction of a penalty regime for anyone who designs, sells, or otherwise enables the use of a tax avoidance arrangement.”

I require information on how HMRC have historically pursued those who promote and enable tax avoidance.

Please give me the following information for the the period 5/4/2000 to 5/4/2017 inclusive

1 - The total number of promoters of tax avoidance. This can include actual figures or estimates but please denote which.

2 - The total number of enablers of tax avoidance. This can include actual figures or estimates but please denote which.

3 - The total number of promoters that have been pursued, relentlessly or otherwise.

4 - The total number of enablers that have been pursued, relentlessly or otherwise.

5 - The number of promoters who have ceased promoting tax avoidance resulting directly from measures by HMRC.

6 - The number of enablers who have ceased creating/enabling tax avoidance schemes resulting directly from measures by HMRC.

7 - If you are unable to give me the figures for reasons of time and/or cost, please give me the information used by HMRC to state "We relentlessly pursue those who promote and enable tax avoidance." as the underlying quantitative information must be readily available for that statement to be made,

I am aware the Government/HMRC introduced the Promoters of Tax Avoidance Schemes (POTAS) legislation in 2017, the information I request is for periods prior to introduction of that legislation.

Thank you for you time, I look forward to a prompt response.

Yours faithfully,

Chris Sawyer

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 'HMRC's pursuit of tax avoidance promoters and enablers'.

Thank you for the answer to 1 and I accept you do not hold the information for 2, 4 and 6 and my typo for the date of the introduction of POTAS.

My original request was to find quantitative evidence that HMRC are correct when they were quoted in a national newspaper saying “We relentlessly pursue those who promote and enable tax avoidance."

I would like a internal review of why an answer to 3 and 5 cannot be given as I can not understand how showing the total number of promoters who have been pursued or the total number of promoters forced by HMRC to cease promoting tax avoidance schemes can in any way prejudice tax investigations.

If HMRC are pursuing and closing down tax avoidance schemes relentlessly I would think any reasonable person would only see positives in providing quantitative evidence of such measures. I would also go so far as to suggest that any reasonable person would see this is a deterrent to future promoters and evidence of that relentless pursuit can only aid HMRC in their work and would be in the public interest.

I believe that your willingness to give me details, although disclosed outside the FOIA, of one promoter ceasing operations citing the enablers legislation shows that disclosing figures on HMRC's pursuit of promoters or enablers does not prejudice investigations.

I would also like a review into 7 as this does not show any quantitative evidence of HMRC relentlessly pursuing promoters.

Please review and then give me the information I requested.

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

Yours faithfully,

Chris Sawyer