The number of letters sent by HMRC to notify people of the settlement offer known as CLSO2 and the registered uptake to settle.

Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: We're waiting for Samuel OBrien to read a recent response and update the status.
Imported path: /opt/loancharge/imports/wdtk/requests/the_number_of_letters_sent_by_hm
Open original request on WhatDoTheyKnow
Imported text

SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/the_number_of_letters_sent_by_hm
TITLE: The number of letters sent by HMRC to notify people of the settlement offer known as CLSO2 and the registered uptake to settle.
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: We're waiting for
Samuel OBrien
to read a recent response and update the status.
REQUEST_SLUG: the_number_of_letters_sent_by_hm
CAPTURED_AT: 2026-05-19T07:16:26+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:52:03", "first_seen_page": "5", "first_query_term": "\"Loan Charge\"", "first_date_after": "2018/01/01", "first_date_before": "2019/01/01", "matched_query_terms": "\"Loan Charge\"", "matched_date_ranges": "2018/01/01 to 2019/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22Loan%20Charge%22/requests?commit=Filter&query=%22Loan+Charge%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="}

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- FOI2018_01150_O_Brien.pdf | https://www.whatdotheyknow.com/request/the_number_of_letters_sent_by_hm/response/1181700/attach/2/FOI2018%2001150%20O%20Brien.pdf?cookie_passthrough=1 | application/pdf | 146469 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/the_number_of_letters_sent_by_hm/response/1181700/attach/html/2/FOI2018%2001150%20O%20Brien.pdf.html |  | 0 bytes

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MESSAGE 1 [outgoing]
HEADER: Samuel OBrien
4 June 2018
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
I would like to know the number of letters sent by HMRC to tax payers, notifying them of the settlement offer known as CLSO2.  If possible, please can you split the response in to those with open enquiries and those with no open enquiries.  It not, a total will suffice.
I would also like to know, of those people informed, how many people registered an interest to settle by the deadline of the 31st May 2018
Lastly, please confirm the total number of people that registered an interest to settle by the deadline of the 31st May 2018
Yours faithfully,
Samuel O'Brien

================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
        HM Revenue and Customs
5 June 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/01150
Dear Samuel O'Brien,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 4th June 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
29 June 2018
--------------------------------------------------------------------------------
1 Attachment
FOI2018 01150 O Brien.pdf
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Dear O'Brien
I am writing in response to your request for information, received on 4
June 2018.
Yours sincerely,
HMRC Freedom of Information Team

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ATTACHMENT TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2018_01150_O_Brien.pdf
TEXT_FILE: FOI2018_01150_O_Brien.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 
Samuel O'Brien 
By email: request-489211-
3865427d@whatdotheyknow.com 
Email 
foi.request@hmrc.gsi.gov.uk 
Web 
www.gov.uk 
Date: 29 June 2018 
 
Our ref: 
FOI2018/01150 
 
 
Dear Mr O'Brien 
 
Freedom of Information Act 2000 (FOIA) 
 
Thank you for your request, which was received on 4 June, for the following information: 
 
“I would like to know the number of letters sent by HMRC to tax payers, notifying them of the 
settlement offer known as CLSO2. If possible, please can you split the response in to those 
with open enquiries and those with no open enquiries. It not, a total will suffice. 
 
I would also like to know, of those people informed, how many people registered an interest 
to settle by the deadline of the 31st May 2018 
 
Lastly, please confirm the total number of people that registered an interest to settle by the 
deadline of the 31st May 2018” 
 
I can confirm HMRC holds information that falls within the scope of your request. However, 
we estimate that it would exceed the FOIA cost limit to deal with it. The cost limit, which is 
specified in regulations, equates to one person spending 3½ working days locating and 
extracting all of the information within scope of the request. 
 
Normally, HMRC would explore with you how you might be able to narrow or refine your 
request so that it did not exceed the FOIA cost limit. However, in this case, I cannot see any 
scope for doing this. 
 
HMRC published detailed settlement terms on 7 November 2017 as part of a campaign to 
encourage taxpayers to come forward and settle their tax affairs ahead of the loan charge 
introduction. We notified taxpayers through letters, emails, phone calls, and in webinars. To 
provide number of taxpayers notified by letters would mean searching records across a 
number of HMRC systems. We would have to review each record to identify the method of 
notification used and whether there is an open enquiries not. 
 
I have established that the time necessary to complete this task would exceed the cost limit 
by some way. Consequently, under section 12(1) of the FOIA, HMRC is not obliged to 
comply with your request and we will not be processing it further. 
 
Although your entire request cannot be answered within the FOIA cost limit, I can address 
your final question on a discretionary basis.

--- PDF page 2 ---
2 
Outside of the FOIA 
At the end of 31 May 2018, we had recorded 20,919 registrations. However, this figure is 
subject to change as a number of interests received close to the 31 May deadline still need 
to be logged. 
 
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 complain to the 
Information Commissioner’s Office. The following link explains how to do this: 
https://ico.org.uk/concerns/ 
 
 
Yours sincerely, 
 
 
Freedom of Information Team
Loan Charge FOI

The number of letters sent by HMRC to notify people of the settlement offer known as CLSO2 and the registered uptake to settle.

Imported text

Loan Charge FOI
