Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many of the schemes that have been disclosed under the Disclosure of Tax Avoidance Scheme involve the activities of recruitment agencies.

The Disclosure of Tax Avoidance Scheme (DOTAS) regime does not expressly require disclosers to tell HMRC whether a scheme involves a recruitment agency. HMRC reviews all disclosures under DOTAS and challenges schemes as appropriate as part of its risk based compliance strategy.