Tax Avoidance:Written question - 146722

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Dear HM Revenue and Customs,

In a recent answer to Tax Avoidance:Written question - 146722, found online at the following URL:

the Rt Hon Mel Stride MP said " Its announcement at Budget 2016 provided scheme users with a three year period to repay their loans, or to agree a settlement with HMRC before the charge takes effect."

I would like the following information:

1 - Did HMRC directly notify scheme users of the loan charge?

2 - How were scheme users directly notified, by HMRC, of the loan charge becoming due in 2019? e.g. letter, email, text, phone

3 - On which date were scheme users directly notified of the charge by HMRC?

4 - How many of the estimated 50,000 scheme users have been directly notified by HMRC?

5 - If HMRC did not directly notify the scheme users, is HMRC aware of any other body notifying scheme users of the loan charge in 2019?

6 - Can people NOT contacted by HMRC (or any other agency) assume that the loan charge is not applicable to their circumstances?

Yours faithfully,

Chris Sawyer on behalf of FOI Central Team, HM Revenue and Customs

Our ref: FOI2018/01155

Dear Chris Sawyer,

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HMRC Freedom of Information Act Team