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:

https://www.parliament.uk/business/publi...

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

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

Our ref: FOI2018/01155

Dear Chris Sawyer,

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