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answering dept id	14
answer › answering member constituency	Hereford and South Herefordshire
uin	286847
hansard heading	Tax Avoidance

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registered interest

date

exactly:

or between:
and

answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member constituency

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member constituency

answering member printed

question first answered

answering member


label

tabling member


label

1144684

registered interest

date

04/09/2019

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Tax Avoidance

house id

legislature

25259

	pref label	House of Commons

question text

To ask the Chancellor of the Exchequer, what his Department's definition of fully disclosed information is in the letter from the Financial Secretary to the Treasury entitled Disguised Remuneration Loan Charge, dated 18th July 2019.

tabling member constituency

South Antrim

tabling member printed

Paul Girvan

uin

286847

answer

is ministerial correction

date of answer

09/09/2019

answer text

HM Revenue and Customs (HMRC) will not apply the loan charge to a tax year where an enquiry was closed on the basis of fully disclosed information. This applies where an individual has provided details about their use of a disguised remuneration scheme to HMRC, for example on their tax return, HMRC have opened an enquiry, and HMRC have subsequently closed their enquiry without making an adjustment to the tax position in respect of that scheme. In these instances HMRC will not apply the loan charge to the outstanding loan balance for that year.

answering member constituency

Hereford and South Herefordshire

answering member printed

Jesse Norman

question first answered

09/09/2019 15:03:16

answering member

3991

	label	Biography information for Jesse Norman

tabling member

4633

	label	Biography information for Paul Girvan