To ask Mr Chancellor of the Exchequer, how many members of HM Revenue and Customs were employed to tackle the issue of inheritance tax avoidance in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years up to the most recent period for which records are available.

Inheritance Tax compliance is organised and tackled on a National basis from offices located in Nottingham, Edinburgh and Belfast.

HM Revenue and Customs (HMRC) has specialist Inheritance Tax compliance teams. The time spent tackling avoidance by the IHT compliance teams is not separately recorded.