Tax Avoidance:Written question - 152724 - promoter penalties

Chris Sawyer made this Freedom of Information request to HM Revenue and Customs This request has been closed to new correspondence. Contact us if you think it should be reopened.

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Chris Sawyer
Delivered

Dear HM Revenue and Customs,

With reference to "Tax Avoidance:Written question - 152724" found here https://www.parliament.uk/business/publi...

Stride's answer says "HMRC pursues those who promote or enable tax avoidance schemes to ensure that nobody profits from selling avoidance. HMRC is able to charge tough penalties of up to one million pounds where promoters do not provide clear and accurate information to their clients, and penalties of 100% of the fees earned by anyone who designs, sells, or otherwise enables the use of tax avoidance arrangements."

Can I please have the following information:

1. How many promoters or enablers have been charged a penalty related to tax avoidance schemes?

2. Please give the number of penalties charged for promoters and/or enablers for each year 2000 to 2018

3a) Before the promoters of tax avoidance schemes (POTAS) legislation and enablers legislation was introduced, can you give me details of how HMRC tackled promoters who did not provide clear and accurate information to their clients?

3b) Following on from the answer to 3a, can you give a breakdown of how many promoters were tackled in the years 2000 to 2017.

Yours faithfully,

Chris Sawyer

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

Our ref: FOI2018/01292

Dear Mr Sawyer,

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