We asked HMRC whether it could do more to publicise its successes, including the naming and shaming promoters of avoidance schemes. HMRC explained how it was seeking to reduce demand through transparency. It said it published annual reviews of the tax avoidance market and it was more quickly disclosing information on promoters and their schemes, to warn off potential users as early as possible. HMRC also said it litigated if promoters did not comply with rules requiring the disclosure of tax avoidance schemes to the Department. HMRC told us that it was trying to identify as quickly as possible the people who have entered into avoidance schemes. It then tells these people they are in a tax avoidance scheme and offers them help to get out. HMRC told us this was a change in its operational approach. In the past HMRC would have opened an inquiry, picked a lead case to pursue to go through the tribunals and courts, with other cases left open which could lead to tax bills building up. We welcome this change in HMRC’s approach and would like to see it do more to protect taxpayers.42 37 Q 142 38 C&AG’s Report, page R4 39 Q 2 40 HMRC, Policy paper, Tax avoidance loan schemes and the loan charge, Updated 28 July 2021 41 Qq 2–5 42 Qq 2, 4–5 16 HMRC Performance in 2020–21 2 Customer service and transformation Customer service