Dear HM Revenue and Customs,

Of those individuals impacted by the 2019 Loan Charge, how many have Self-Assessment or tax returns which (according to HMRC) are out of time for enquiry?

This question does not relate to an individual nor does answering it identify an individual.

Yours faithfully,

Sabina Mangosi

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

Our ref: FOI2018/02647

Dear Ms Mangosi,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 30th November 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 Ms Mangosi

I am writing in response to your request for information, received 30
November 2018.

Yours sincerely,

HMRC Freedom of Information Team

Dear [email address] on behalf of FOI Central Team,

Thank you for your response to my original FOI request. If possible could you please respond to the following refined request

Of those individuals impacted by the 2019 Loan Charge for loans made in the tax year 2004 to 2005, how many have Self-Assessment or tax returns which (according to HMRC) are out of time for enquiry?

Outside of my request you may find the FOI response at https://www.whatdotheyknow.com/request/4... helpful as it has determined that HMRC has 126,000 open enquiry years in relation to users of 'Disguised Remuneration' and that 34,000 individuals have an open enquiry in relation to 'Disguised Remuneration' arrangements. The datasets used to answer that FOI request should be readily available to help answer the request above.

Yours sincerely,

Sabina Mangosi

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

Our ref: FOI2019/00385

Dear Ms Mangosi,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 10th 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 Central Team, HM Revenue and Customs

1 Attachment

Dear Ms Mangosi

I am writing in response to your request for information, received 10
February 2019.

Yours sincerely,

HMRC Freedom of Information Team

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