||<p>The Capacity Building Unit, which subsumed the Tax Expert Unit on 1 April 2017,
does not maintain records of the number of people trained in Low and Middle Income
Countries. This is principally because:</p><ul><li>HMRC’s Capacity Building Unit delivers
technical assistance through a broad range of methods beyond the delivery of training,
including through sharing of advice and experience, workshops and mentoring.</li><li>HMRC
often train other trainers, in order to spread awareness of best practice most efficiently.
As a result the effect of HMRC training goes well beyond the number of people specifically