Request for a breakdown of direct tax disclosure statistics

With reference to HM Revenue & Customs (HMRC) published disclosure statistics.

Request

A breakdown of the statistics shown in the 'historic' section of the direct tax disclosure statistics, that is, the numbers shown generally in six month periods, showing the numbers promoted by:

  • the big four accountancy firms
  • other accountancy firms
  • banks
  • other financial institutions
  • law firms
  • others

A list of promoters with the number of schemes promoted in each period and the type of schemes (for example firm x promoted y schemes of sort A and z schemes of sort B in period April 200X to Sep 200X).

Information disclosed

The full background to this case is set out in the Information Commissioner's Decision Notice, dated 28 June 2010 (Opens new window).

The Information Commissioner partly upheld HMRC's use of the section 44 FOIA exemption.

The following information has been disclosed:

Breakdown of historic disclosures (PDF 19K)

Disclosure analysis (PDF 20K)