Question to the HM Treasury:

To ask Her Majesty's Government whether they will publish a table showing the number of promoters of disguised remuneration schemes who have been prosecuted; and the outcomes of such prosecutions.

Promotion or operation of mass marketed tax avoidance schemes is not in and of itself a criminal offence. However, there are a range of offences which might be committed by those who promote tax avoidance schemes or advise on their use.

On that basis, one individual involved in the promotion of Disguised Remuneration (DR) schemes has been prosecuted. They received a sentence of two years imprisonment, suspended for two years, and 300 hours of “unpaid work”.

A number of individuals are currently under criminal investigation by HMRC for offences linked to DR Schemes.

In addition, since 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance. These have resulted in over 100 years of custodial sentences. The majority of these convictions relate to promoters.

The Government and HMRC are committed to tackling promoters and operators of tax avoidance schemes. This includes challenging the entities and individuals who promote DR loan schemes.