Dear HM Revenue and Customs,

I am writing to request information under the Freedom of Information Act 2000. I would be interested in any information held by your organisation regarding my request. I understand that I do not have to specify particular files or documents and it is the departments responsibility to provide the information I require. If you need further clarification please contact me via this website. I would like to request the following information:

In 2017 the Supreme Court ruled in the case commonly referred to as ‘Rangers’ that the employer was liable for the unpaid PAYE and NIC tax. Please supply the number of people who have been advised of this decision prior to proceeding with settlement with HMRC under the Contractor Loans Settlement Opportunity that was due to close for registration at the end of May 2018 (that closing date has subsequently been extended)

If my request is denied in whole or in part I ask that you justify all deletions by reference to specific exemptions of the act. I will also expect you to release all non-exempt material. I reserve the right to appeal your decision to withhold any information or to charge excessive fees. I would be grateful if you could confirm in writing that you have received this request. I look forward to your response within 20 working days as outlined by the statute. Many thanks for your assistance with this request.

Yours faithfully,

P Matthews