Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people have been convicted of offences relating to arrangements which have been marketed as tax avoidance since the formation of HMRC's Fraud Investigation Service on 1 April 2016.

Promotion or operation of mass marketed tax avoidance schemes is not in, or of itself, a criminal offence. However, there are a range of offences which might be committed by those who promote tax avoidance schemes or advise on their use.

Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance. These have resulted in over 100 years of custodial sentences and 9 years of suspended sentences being ordered, the majority of which relate to promoters.

Prosecutions are only one type of intervention available to HMRC where they identify concerns.