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<p>The information requested is not available. HMRC are working through the settlement
process with those Disguised Remuneration users who came forward to settle their tax
affairs before 5 April 2019.</p><p> </p><p>The loan charge was announced in Budget
2016, and scheme users who chose not to repay the outstanding loan or agree a settlement
with HMRC by 5 April 2019 are now liable for the loan charge and should report it
as part of their 2018-19 tax liability.</p><p> </p><p>To date, no promoters of disguised
remuneration (DR) schemes have been convicted of criminal offences related to DR schemes.
There are no criminal offences specific to the promotion of mass marketed tax avoidance
schemes, but HMRC may conduct a criminal investigation into an individual’s actions
when, for example, reliance is placed on a false or altered document, or if material
facts are misrepresented. For example, last month six individuals were arrested on
suspicion of promoting fraudulent loan charge arrangements.</p><p> </p><p>Since the
formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals
have been convicted for offences relating to arrangements which have been promoted
and marketed as tax avoidance schemes, resulting in over 100 years custodial sentences.
A significant number of avoidance scheme promoters are currently under criminal investigation
by HMRC.</p>
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