Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 March 2023 to Question 165453 on Taxation: Fines, how many penalties issued by HM Revenue and Customs which are recorded on the National Penalty Processing System for Serial Tax Avoidance Regime amounted to £10,000 to £99,999 in each of the last five years.

HMRC takes a range of approaches to tackle tax avoidance. Regimes, such as STAR and GAAR, act as important deterrents aimed at changing the behaviour of the most persistent tax avoiders who continue to try to circumvent their tax obligations and so avoid making their fair contribution to society

As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals, has fallen from an estimated £1.5 billion in 2005-06 to £0.4 billion in 2020-21.