Tax Avoidance Debate

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Department: HM Treasury
Tuesday 17th April 2012

(12 years, 7 months ago)

Ministerial Corrections
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Lord Hanson of Flint Portrait Mr Hanson
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To ask the Chancellor of the Exchequer how many promoters HM Revenue and Customs (HMRC) has required to disclose tax avoidance schemes since May 2010; how many such schemes have been (a) investigated and (b) closed (i) since May 2010 and (ii) in each year since 2005; and how many schemes are under investigation by HMRC.

[Official Report, 19 October 2011, Vol. 533, c. 967-8W.]

Letter of correction from David Gauke:

An error has been identified in the written answer given to the right hon. Member for Delyn (Mr Hanson) on 19 October 2011.

The full answer given was as follows:

David Gauke Portrait Mr Gauke
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Since 1 May 2010 78 promoters have disclosed tax avoidance schemes under the Disclosure of Tax Avoidance Schemes legislation.

To remove any doubt about a scheme's effectiveness, legislation has been changed in relation to the following numbers of disclosed schemes in each year since 2005:

Number

1 June 2005 - 31 May 2006

223

1 June 2006 - 31 May 2007

173

1 June 2007 - 31 May 2008

101

1 June 2008 - 31 May 2009

40

1 June 2009 - 31 May 2010

18

1 June 2010 - 31 May 2011

17



Legislative changes are, of course, just one of the ways in which HMRC may respond to disclosures.

All disclosures received by HMRC are subject to close examination. It is the returns of scheme users that are potentially subject to inquiry rather than the scheme disclosure itself and each disclosed scheme may have multiple users. Many users of the schemes are subject to further investigation by HMRC's teams of tax specialists. Although information on investigations is held by HMRC, it is not collated centrally in the form requested and it is not possible to provide details within the time and cost constraints.

The correct answer should have been: