Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many staff employed by HMRC are involved in creating and approving each individual tax ruling.

HM Revenue and Customs (HMRC) does not have a central team for providing tax rulings. Rulings are provided as part of the wider work of HMRC’s tax specialists. This approach allows requests for rulings to be directed quickly to the relevant tax areas and helps HMRC to respond as effectively as possible.

This approach means that detailed information regarding the number of staff engaged on each ruling is not recorded. There is a small administration team that registers and manages the applications for rulings that HMRC receives.