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<p>Following Lord Morse’s Independent Loan Charge Review in 2019, HMRC established
the Disguised Renumeration (DR) Repayment Scheme 2020 to repay voluntary payments
that taxpayers had agreed to make as part of settlements concluded before changes
were made to the scope of the Loan Charge. Individuals and employers had until 30
September 2021 to apply to HMRC for a refund or waiver.</p><p> </p><p>HMRC repays
amounts that were paid in DR scheme settlements, and/or waives amounts of instalments
due that have not yet been paid if certain conditions are met.</p><p> </p><p>As of
30 September 2022, HMRC had processed approximately 2350 applications, of which approximately
1350 had received either a repayment, a waiver, or both. Approximately 1000 of the
applications processed at that date were either invalid or ineligible.</p>
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