Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many actions for failure to notify under the disclosure of tax avoidance schemes legislation have been taken by HMRC against firms using the employment allowance avoidance scheme described by HMRC's guidance of the 29th June 2015.

HMRC is taking robust action in response to avoidance involving the abuse of Employment Allowance (EA), including legislative change and targeted compliance activity against those who abuse the allowance. Action under Disclosure of Tax Avoidance Schemes (DOTAS) is only one of a range of actions available. HMRC will also consider criminal prosecution where appropriate.