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Where relevant, we publish our responses to Freedom of Information requests under the Freedom of Information (Scotland) Act 2002 (FOISA).

This response addressed the following query:

1. "Since September 2018, how many cases of suicide have been referred by HM Revenue and Customs to the PIRC?
2. Since September 2018, how many cases of attempted suicide have been referred by HM Revenue and Customs to the PIRC?
3. Since September 2018, how many cases of suicide referred by HM Revenue and Customs to the PIRC have resulted in action, or any type of other decision against HMRC?
4. Since September 2018, how many cases of attempted suicide referred by HM Revenue and Customs to the PIRC have resulted in action, or any type of other decision against HMRC?
5. For all those numbers provided above to questions 1-4, please provide details of any which have been linked in any way to the loan charge and/or disguised remuneration.”

The PIRC has considered this as a request under the Freedom of Information (Scotland) Act 2002 (“FOISA”). An application for information held by public authorities under section 1 of FOISA requires that a public authority release all information held, subject to any applicable exemptions.

Only one case has been referred to the PIRC by HM Revenue and Customs since September 2018 that meets any of the criteria listed, under point 2 of your request. This case did not proceed to investigation due to a lack of engagement from the subject.