Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 March 2019 to Question 228762 on Revenue and Customs: Staff, how many staff were employed in HMRC's Operational Appeals and Reviews Units in each year since 2010.

The table below shows the approximate full time equivalent (FTE) staff in Operational Appeals and Reviews Unit on 31 March for each financial year since 2010.

Before April 2016, appeals and reviews were carried out in a number of teams across HMRC. The figures for 2012/13 to 2015/16 are in respect of the Appeals and Review Unit attached to our Compliance Business. HMRC does not have numbers for the other teams that carried out appeals and reviews. From April 2016 HMRC took the decision to brigade all appeals and reviews work and bring them into its Solicitors Office and Legal Services. The numbers from 2016/17 show the total number of staff in HMRC carrying out this work.

In line with HMRC’s retention policy, HMRC does not hold relevant data for the years 2010/11 and 2011/12.