Dear HM Revenue and Customs,

In your response to FOI reference : FOI2022/65275 an email was sent from an unnamed civil servant to Beth Russell - HMT and Jim Harra - HMT
This is Email 3 sent 30/10/2019 13:54 and responded to by Beth Russell on 20/10/2019 at 15:01

The text of the email is below
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Both,
To give a rough sense of scale, if we agreed all the recommendations it would impact around 70% of
the total tax at risk (not Exchequer yield).
This is broken down as follows:
• Removing all years pre-2011 – around half of the total tax at risk
• Removing unprotected years post-2011 - around 20% of the remaining tax at risk.
• Affordability – we have not modelled this yet but it would affect around half of the individuals
remaining so would have a material impact on the tax at risk.
As we would not repay settlements for protected years pre-2011 the net effect would be lower than
70% of the total tax risk. This will bring it down closer to 50% as a lot of the value of settlements to
date are from employers for pre-2011 years.

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Please provide the actual numbers that were used to provide this breakdown for Beth Russell and Jim Harra.

Yours faithfully,

Gary Tinker