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1727876

	registered interest
	date	06/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether she has taken steps to establish an independent review of HMRC's implementation of the Loan Charge.
	tabling member constituency	Dulwich and West Norwood
	tabling member printed	Helen Hayes
	uin	4534
	answer	answer is ministerial correction date of answer 11/09/2024 answer text <p>The Chancellor and I know the loan charge is a very important matter for many members and their constituents. We have been considering this matter since taking office and will provide an update in due course.</p><p> </p> answering member constituency Ealing North answering member printed James Murray question first answered 11/09/2024 14:20:27 answering member 4797 label Biography information for James Murray
	tabling member	4510 label Biography information for Helen Hayes

1724368

	registered interest
	date	30/07/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether she plans to review Section 684 activities with reference to the Loan Charge.
	tabling member constituency	Bermondsey and Old Southwark
	tabling member printed	Neil Coyle
	uin	2347
	answer	answer is ministerial correction date of answer 05/09/2024 answer text <p>Section 684 of the Income Tax (Earnings and Pensions) Act (ITEPA) 2003 provides for the Pay As You Earn (PAYE) regulations. In 2022, the Court of Appeal considered HMRC’s use of section 684(7A)(b) in relation to a disguised remuneration scheme.</p><p> </p><p>The Chancellor and I know that the loan charge is a very important matter for many members and their constituents. We have been considering this matter since taking office and will provide an update in due course.</p> answering member constituency Ealing North answering member printed James Murray question first answered 05/09/2024 16:44:28 answering member 4797 label Biography information for James Murray
	tabling member	4368 label Biography information for Neil Coyle

1723653

	registered interest
	date	25/07/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether she plans to commission an independent review into the loan charge by 4 October 2024.
	tabling member constituency	Glastonbury and Somerton
	tabling member printed	Sarah Dyke
	uin	1887
	answer	answer is ministerial correction date of answer 30/07/2024 answer text <p>I know that the loan charge is a very important matter for many members and their constituents. Within my first two weeks in office, I had my first meeting with campaigners to discuss the loan charge. The Chancellor and I have been considering this matter since taking office and will provide an update in due course.</p><p><strong> </strong></p> answering member constituency Ealing North answering member printed James Murray question first answered 30/07/2024 16:28:47 answering member 4797 label Biography information for James Murray
	tabling member	4995 label Biography information for Sarah Dyke

1723218

	registered interest
	date	24/07/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether she has (a) received representations from and (b) held discussions with campaigners on the loan charge.
	tabling member constituency	Bracknell
	tabling member printed	Peter Swallow
	uin	1608
	answer	answer is ministerial correction date of answer 29/07/2024 answer text <p>I know that the loan charge is a very important matter for many members and their constituents. Within my first two weeks in office, I had my first meeting with campaigners to discuss the loan charge. The Chancellor and I have been considering this matter since taking office and will provide an update in due course.</p> answering member constituency Ealing North answering member printed James Murray question first answered 29/07/2024 15:28:04 answering member 4797 label Biography information for James Murray
	tabling member	5165

1722596

	registered interest
	date	22/07/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if she will commission an independent review into the loan charge.
	tabling member constituency	Chingford and Woodford Green
	tabling member printed	Sir Iain Duncan Smith
	uin	864
	answer	answer is ministerial correction date of answer 25/07/2024 answer text <p>The Chancellor and I know that the loan charge is a very important matter for many members and their constituents. We have been considering this matter since taking office and will provide an update in due course.</p> answering member constituency Ealing North answering member printed James Murray question first answered 25/07/2024 14:47:53 answering member 4797 label Biography information for James Murray
	tabling member	152 label Biography information for Sir Iain Duncan Smith

1721629

	registered interest
	date	17/07/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what progress she has made on establishing an (a) independent and (b) wide-ranging review into the loan charge.
	tabling member constituency	East Renfrewshire
	tabling member printed	Blair McDougall
	uin	344
	answer	answer is ministerial correction date of answer 23/07/2024 answer text <p>The Chancellor and I know the loan charge is a very important one for many members and their constituents. We have been considering this matter since taking office and will provide an update in due course.</p> answering member constituency Ealing North answering member printed James Murray question first answered 23/07/2024 12:55:41 answering member 4797 label Biography information for James Murray
	tabling member	5076

1718757

	registered interest
	date	16/05/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an estimate of the number of people who will need to sell their home to pay the loan charge.
	tabling member constituency	Putney
	tabling member printed	Fleur Anderson
	uin	26770
	answer	answer is ministerial correction date of answer 22/05/2024 answer text <p>HMRC will not force anyone to sell their main home or access their pension funds early to pay their Loan Charge or disguised remuneration debts.</p><p>Anyone who is concerned about their ability to pay what they owe should contact HMRC as soon as possible. HMRC can agree an affordable and sustainable instalment plan based on taxpayers’ specific circumstances and for as long as they need. HMRC can also refer taxpayers for free debt advice that is independent from HMRC.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 22/05/2024 13:58:50 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4788 label Biography information for Fleur Anderson

1698108

	registered interest
	date	22/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 March 2024 to Question 19192 on Tax Avoidance, whether it is his Department's policy to cease recovery of any liabilities incurred before December 2010 in cases where a taxpayer has not received an update for a period of 12 months or more from the initial date of an open enquiry or assessment.
	tabling member constituency	St Albans
	tabling member printed	Daisy Cooper
	uin	20111
	answer	answer is ministerial correction date of answer 28/03/2024 answer text <p>In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.</p><p> </p><p>Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal, HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis and it is its policy to collect tax where it has the ability to do so.</p><p> </p><p>As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HMRC in the last 12 months.</p><p> </p><p>When HMRC opens an enquiry, the information sheet provided includes information about a taxpayer’s right to apply to the First Tier Tribunal for the enquiry to be closed. One of the grounds for making such an application is where there has been an excessive delay during which a taxpayer has not received any communication from HMRC.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 28/03/2024 13:40:28 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4769 label Biography information for Daisy Cooper

1696817

	registered interest
	date	18/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 March 2024 to Question 17136 on Tax Avoidance, whether it is HMRC’s policy to seek to recover tax due for liabilities incurred before December 2010, where a taxpayer has not received correspondence relating to an open compliance check for longer than 12 months.
	tabling member constituency	St Albans
	tabling member printed	Daisy Cooper
	uin	19192
	answer	answer is ministerial correction date of answer 21/03/2024 answer text <p>In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.</p><p>However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis.</p><p>HMRC continues to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to their use of disguised remuneration (DR) loans, in accordance with their published DR settlement terms and HMRC’s Litigation and Settlement Strategy</p><p><br>As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HMRC in the last 12 months.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 21/03/2024 16:39:29 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4769 label Biography information for Daisy Cooper

1696822

	registered interest
	date	18/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent estimate he has made of the amount and proportion of tax identified by HMRC as being avoided through disguised remuneration schemes that will be paid by people who (a) recommended, (b) promoted and (c) operated such schemes in each of the next five years.
	tabling member constituency	Portsmouth South
	tabling member printed	Stephen Morgan
	uin	19163
	answer	answer is ministerial correction date of answer 21/03/2024 answer text <p>I refer the hon. Member for Portsmouth South to the answer given on 20 March to Question <a href="https://questions-statements.parliament.uk/written-questions/detail/2024-03-12/18112" target="_blank">UIN 18112</a></p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 21/03/2024 16:41:24 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4653 label Biography information for Stephen Morgan