← Back to imported archive search
Use of public funds
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was
successful
.
Imported path: /opt/loancharge/imports/wdtk/requests/use_of_public_funds
Open original request on WhatDoTheyKnow
Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/use_of_public_funds
TITLE: Use of public funds
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
successful
.
REQUEST_SLUG: use_of_public_funds
CAPTURED_AT: 2026-05-19T07:21:29+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:52:49", "first_seen_page": "5", "first_query_term": "\"Loan Charge\"", "first_date_after": "2019/01/01", "first_date_before": "2020/01/01", "matched_query_terms": "\"Loan Charge\"", "matched_date_ranges": "2019/01/01 to 2020/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22Loan%20Charge%22/requests?commit=Filter&query=%22Loan+Charge%22&request_date_after=2019%2F01%2F01&request_date_before=2020%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}
ATTACHMENTS:
- FOI2019_00209.pdf | https://www.whatdotheyknow.com/request/use_of_public_funds/response/1314844/attach/2/FOI2019%2000209.pdf?cookie_passthrough=1 | application/pdf | 307170 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/use_of_public_funds/response/1314844/attach/html/2/FOI2019%2000209.pdf.html | | 0 bytes
================================================================================
MESSAGE 1 [outgoing]
HEADER: edward martin
23 January 2019
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
Please can you provide information on the following:
1. How many taxpayers were incorrectly sent £100 penalty notices even though they had filed their self-assessemtn tax returns before the deadline?
2. What was the cost of collating these penalties and posting them to taxpayers?
3. What is the associated costs of the apology letters being sent to these taxpayers?
4. How much money has been spent on the social media campaign relating to 'facts about the loan charge' 'help being available' and the 'factsheet on loan charge'?
5. Who are the members of the 'independent panel' you have used to determine the use of loan schemes as 'abusive' as per your social media posts on the 17th January 2019?
6. How many of these panel members receive payment from HMRC and for what services?
Yours faithfully,
edward martin
================================================================================
MESSAGE 2 [outgoing]
HEADER: edward martin
19 February 2019
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
Please pass this on to the person who conducts Freedom of Information reviews.
I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'Use of public funds'.
I'm yet to receive a response on this request
A full history of my FOI request and all correspondence is available on the Internet at this address:
https://www.whatdotheyknow.com/request/u...
Yours faithfully,
edward martin
================================================================================
MESSAGE 3 [incoming]
HEADER: HM Revenue and Customs
19 February 2019
--------------------------------------------------------------------------------
Dear Mr Martin
Thank you for your email.
Unfortunately, while we received your email of 23 January 2019, we did not send you a confirmation of its receipt and apologise for this oversight. We have given your email the reference FOI2019/00209.
The statutory date for a response is 20 February 2019 and we aim to send you a response by then.
Yours sincerely
HM Revenue and Customs
Freedom of Information Team
show quoted sections
================================================================================
MESSAGE 4 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Team,
HM Revenue and Customs
20 February 2019
--------------------------------------------------------------------------------
1 Attachment
FOI2019 00209.pdf
299K
View
Download
Dear Mr Martin,
I am writing in response to your request for information, received 23rd
January.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
ATTACHMENT TEXT EXTRACTION / OCR
================================================================================
--------------------------------------------------------------------------------
ATTACHMENT: FOI2019_00209.pdf
TEXT_FILE: FOI2019_00209.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
--------------------------------------------------------------------------------
--- PDF page 1 ---
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Mr Edward Martin
By email:
request-546943-7e13dbf2@whatdotheyknow.com
Email
foi.request@hmrc.gsi.gov.uk
Web
www.gov.uk
Date: 20 February 2019
Our ref:
FOI2019/00209
Dear Mr Martin
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 23 January, for information about Self
Assessment penalties. Using your questions as headings, answers are provided below.
“1. How many taxpayers were incorrectly sent £100 penalty notices even though they had
filed their self-assessment tax returns before the deadline?”
653 penalty notices were issued under the circumstances you refer to.
“2. What was the cost of collating these penalties and posting them to taxpayers?”
HMRC does not hold data regarding the cost of collating the penalties. HMRC does not
log staff time or work activities in the manner needed to produce this breakdown.
However, I can confirm that the cost of posting the 653 penalties was £167.
3. What is the associated costs of the apology letters being sent to these taxpayers?
The cost of posting apology letters was £345.15.
4. How much money has been spent on the social media campaign relating to 'facts about
the loan charge' 'help being available' and the 'factsheet on loan charge'?
No money was spent on these social media campaigns as content was added to the
relevant platforms by our Social Media Team at no cost.
5. Who are the members of the 'independent panel' you have used to determine the use of
loan schemes as 'abusive' as per your social media posts on the 17th January 2019?
HMRC refers cases to the General Anti Abuse Rule (GAAR) Advisory Panel. Under
section 21 of the FOIA, we are not required to provide information in response to a
request if it is already reasonably accessible to you. The above link answers your
question.
6. How many of these panel members receive payment from HMRC and for what services?”
The GAAR Advisory Panel is an independent body made up of experts with legal,
accountancy and commercial backgrounds. They provide external scrutiny to GAAR
--- PDF page 2 ---
2
cases by considering whether the tax arrangements entered into are a reasonable
course of action. Panel members are unpaid by HMRC in any capacity. They are
however, reimbursed for the cost of travel when carrying out GAAR Panel duties.
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
Yours sincerely,
Freedom of Information Team