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Scheme Operators
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: Response to this request is
long overdue
. By law, under all circumstances,
HM Revenue and Customs
should have responded by now (
details
). The person who made the request can
complain
by
requesting an internal review
.
Imported path: /opt/loancharge/imports/wdtk/requests/scheme_operators
Open original request on WhatDoTheyKnow
Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/scheme_operators
TITLE: Scheme Operators
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: Response to this request is
long overdue
. By law, under all circumstances,
HM Revenue and Customs
should have responded by now (
details
). The person who made the request can
complain
by
requesting an internal review
.
REQUEST_SLUG: scheme_operators
CAPTURED_AT: 2026-05-19T07:04:51+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:58:29", "first_seen_page": "4", "first_query_term": "\"disguised remuneration\"", "first_date_after": "2018/01/01", "first_date_before": "2019/01/01", "matched_query_terms": "\"disguised remuneration\"", "matched_date_ranges": "2018/01/01 to 2019/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22disguised%20remuneration%22/requests?commit=Filter&query=%22disguised+remuneration%22&request_date_after=2018%2F01%2F01&request_date_before=2019%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}
ATTACHMENTS:
- FOI2018_01394_Final.pdf | https://www.whatdotheyknow.com/request/scheme_operators/response/1198907/attach/2/FOI2018%2001394%20Final.pdf?cookie_passthrough=1 | application/pdf | 372317 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/scheme_operators/response/1198907/attach/html/2/FOI2018%2001394%20Final.pdf.html | | 0 bytes
================================================================================
MESSAGE 1 [outgoing]
HEADER: Tony Turner
2 July 2018
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
In relation to the disguised remuneration legislation, please provide me with details of how many scheme operators/providers who have been investigated by HMRC and have subsequently been shut down or stopped from trading in relation to scheme
Yours faithfully,
Tony Turner
================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
HM Revenue and Customs
2 July 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/01394
Dear Mr Turner,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 2nd July which has been passed to
HMRC's Freedom of Information Team.
We have allocated the above reference which you should quote if you need
to contact us.
The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.
Yours sincerely
HMRC Freedom of Information Act Team
================================================================================
MESSAGE 3 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
HM Revenue and Customs
30 July 2018
--------------------------------------------------------------------------------
1 Attachment
FOI2018 01394 Final.pdf
363K
View
Download
Dear Mr Turner,
I am writing in response to your request for information, received 2nd
July 2018.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
ATTACHMENT TEXT EXTRACTION / OCR
================================================================================
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ATTACHMENT: FOI2018_01394_Final.pdf
TEXT_FILE: FOI2018_01394_Final.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
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--- PDF page 1 ---
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
Counter-Avoidance
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Mr Tony Turner
By email: request-495232-
4c757e8a@whatdotheyknow.com
Email
foi.request@hmrc.gsi.gov.uk
Web
www.gov.uk
Date: 30 July 2018
Our ref:
FOI2018/01394
Dear Mr Turner
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 2 July, for the following information:
“In relation to the disguised remuneration legislation, please provide me with details of how
many scheme operators/providers who have been investigated by HMRC and have
subsequently been shut down or stopped from trading in relation to scheme”
You ask for information about the number of scheme ‘operators/providers’ that have been
investigated. It is not clear whether you are referring only to those that promote the DR
schemes in question and, if so, whether you are seeking information about investigations in
relation to their business activities as a promoter or their tax matters more generally. We
have assumed you are seeking information about investigations into their activities as
promoters of tax avoidance schemes. If that was not your intention please let me know.
I can confirm that HRMC hold information within the scope of your request but consider
disclosure of this information exempt under section 31(1)(d) of the FOIA .
Section 31 states:
31.(1) Information which is not exempt information by virtue of section 30 is exempt
information if its disclosure under this Act would, or would be likely to, prejudice –
(d) the assessment or collection of any tax or duty or of any imposition of a
similar nature,
Those who design, market or otherwise promote tax avoidance schemes rely on any infor-
mation or document that may help them to justify their schemes to clients or HMRC. Quanti-
fying the results of our compliance actions and the measures taken to deter promoters could
reveal the extent of the department’s use of its investigative tools and provide insight for pro-
moters into our risking and profiling processes. This could enable those intent on avoiding,
or helping others to avoid, tax to rearrange their affairs to avoid detection or rehearse argu-
ments to justify their actions.
The population of known promoters is small. Releasing information that subdivides that
population may enable promoters to deduce or infer which promoters have been challenged
and/or sanctioned by HMRC. This would help them to form judgements about the likelihood
--- PDF page 2 ---
2
of HMRC investigating their business activities and may adversely influence their behaviour,
leading to reduced voluntary compliance, which would make it harder and more burdensome
for HMRC to assess and collect tax from them and their clients. The public interest lies in
HMRC being able to carry out its enquiries in a way that ensures the assessment and
collection of the proper amount of tax. Disclosure of the information sought would hinder that
process.
Section 31 is a prejudice based exemption and having concluded that disclosure would be
likely to prejudice the assessment and collection of tax, HMRC will now consider the public
interest test.
There is a strong public interest in HMRC being accountable for its performance and that it is
as transparent as possible about how successful it is tackling tax avoidance.
Whilst there is a strong public interest in HMRC being both transparent and held to account
for its actions it should be noted that the Department is subject to regular scrutiny by bodies
such as the National Audit Office, the Public Accounts Committee and the Treasury Select
Committee. Through this scrutiny, the effectiveness of HMRC’s strategic decisions can be
challenged to ensure HMRC is accountable.
There is however, considerable public interest in the measures HMRC takes in tackling tax
avoidance and the additional revenue collected through this. HMRC feels the level of public
scrutiny currently in place satisfies the public interest for transparency and accountability
As the UK’s tax, payments and customs authority, HMRC needs to secure the revenue to
the Exchequer to help pay for essential public services.
On balance we conclude the public interest to favour maintaining the exemption at section
31(d) of the FOIA.
The vast majority of tax advisers play by the rules and help their clients pay the right amount
of tax. However, there is a small minority who seek to help their clients bend the rules and to
pay less tax than they owe.
We have a suite of powers to tackle promoters and enablers of tax avoidance schemes,
designed to change behaviour and influence those involved to move out of promoting and
enabling for good, with various sanctions and penalties for those who don’t.
We are using these powers to challenge all major promoters of avoidance schemes. We are
also using a range of other approaches to disrupt their activities, including for 2017/18,
making three complaints to the Advertising Standards Authority about misleading adverts. All
have been upheld and apply to anyone promoting similar schemes, not just the promoter of
the arrangement referred.
You might like to be aware that on 18 July 2018 a ‘HMRC issue briefing: disguised
remuneration charge on loans’ was published on GOV.UK at:
www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-
on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans
If you are not satisfied with this reply you may request a review within two months by
emailing foi.review@hmrc.gsi.gov.uk, or by writing to the address at the top right-hand side
of this letter.
If you are not content with the outcome of an internal review, you can make a complaint to
the Information Commissioner’s Office (ICO). Instructions about this process are available at
the following link: https://ico.org.uk/concerns/
Yours sincerely,
Freedom of Information Team