HM Revenue and Customs may investigate where there is doubt as to whether a purported relocation is genuine. No details are available centrally as to the number of cases of this type that have been investigated and such details could be collated only at disproportionate lost.
The information requested is not available, as HM Revenue and Customs does not record the amounts contributed to employee benefit trusts.
“Protecting Tax Revenues 2009”, published alongside the 2009 pre-Budget report and available at:
provides an illustrative breakdown of the tax gap in 2007-08 by behaviour. Figures for 2008-09 are not available.