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1518954

	registered interest
	date	10/10/2022
	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 assessment his Department has made of the potential impact of the Loan Charge on (a) staff, (b) administration, (c) legal advice and (d) consultancy costs for businesses since the implementation of that scheme.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	59053
	answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The impact of the Loan Charge on businesses was considered as part of the 22 November 2017 Tax Information and Impact Note (TIIN).</p><p> </p><p>The TIIN assessed that the Loan Charge would only affect businesses engaging in avoidance schemes and would have no impact on the administrative burdens of compliant businesses undertaking normal commercial transactions.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 13:01:03 answering member 3912 label Biography information for Richard Fuller
	tabling member	4602 label Biography information for Wera Hobhouse

1518956

	registered interest
	date	10/10/2022
	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, how many (a) promoters and (b) operators of schemes now subject to the loan charge have been prosecuted for (i) promoting and (ii) operating those schemes.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	59066
	answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>I refer my hon. Friend to the answer that was given on 3 November 2021 to the Question UIN 62867: <a href="https://questions-statements.parliament.uk/written-questions/detail/2021-10-25/62867" target="_blank">https://questions-statements.parliament.uk/written-questions/detail/2021-10-25/62867</a>.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 12:40:21 answering member 3912 label Biography information for Richard Fuller
	tabling member	4602 label Biography information for Wera Hobhouse

1518957

	registered interest
	date	10/10/2022
	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 HMRC has received legal advice on the pursuit of (a) employees and (b) employers for the use of loan schemes.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	59061
	answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. At Spring Statement 2022, this package was estimated to bring in an estimated overall Exchequer yield of £3.4 billion. The changes resulting from the 2019 independent review of the Loan Charge have reduced the Exchequer yield by an estimated £620 million.</p><p> </p><p>HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Approximately 80 per cent of the £3.4 billion HMRC brought into charge through DR settlements between Budget 2016 and the end of March 2022 was from employers.</p><p> </p><p>However, liability for the tax is always that of the individual and HMRC will consider other options when collection from the employer is not possible, such as when the employer no longer exists or is based offshore. Parliament has provided a range of statutory powers allowing HMRC, in certain circumstances, to collect the amount due from the employee.</p><p> </p><p>HMRC’s lawyers considered all of these points when providing legal advice that informed this policy’s development.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 59970 question first answered 18/10/2022 15:48:37 answering member 3912 label Biography information for Richard Fuller
	tabling member	4602 label Biography information for Wera Hobhouse

1519050

	registered interest
	date	10/10/2022
	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 commission an independent review into the adequacy of the Government's loan charge policy.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	59120
	answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The 2019 Independent Loan Charge Review drew upon all the available evidence and expert advice to consider the appropriateness of the Loan Charge policy, and its impact on individuals, reflecting the main concerns that had been raised by MPs and campaigners. The Government accepted all but one of the twenty recommendations in the review.</p><p> </p><p>While there are no plans for a further independent review, the Government continues to look carefully at this issue to ensure that we provide taxpayers with all the support they need.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 15:49:14 answering member 3912 label Biography information for Richard Fuller
	tabling member	4602 label Biography information for Wera Hobhouse

1519282

	registered interest
	date	10/10/2022
	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 estimate he has made of the revenue that will accrue to the Treasury from the loan charge.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	59970
	answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. At Spring Statement 2022, this package was estimated to bring in an estimated overall Exchequer yield of £3.4 billion. The changes resulting from the 2019 independent review of the Loan Charge have reduced the Exchequer yield by an estimated £620 million.</p><p> </p><p>HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Approximately 80 per cent of the £3.4 billion HMRC brought into charge through DR settlements between Budget 2016 and the end of March 2022 was from employers.</p><p> </p><p>However, liability for the tax is always that of the individual and HMRC will consider other options when collection from the employer is not possible, such as when the employer no longer exists or is based offshore. Parliament has provided a range of statutory powers allowing HMRC, in certain circumstances, to collect the amount due from the employee.</p><p> </p><p>HMRC’s lawyers considered all of these points when providing legal advice that informed this policy’s development.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 59061 question first answered 18/10/2022 15:48:38 answering member 3912 label Biography information for Richard Fuller
	tabling member	4602 label Biography information for Wera Hobhouse

1519283

	registered interest
	date	10/10/2022
	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, how much of the tax HMRC believes was avoided through disguised remuneration schemes will be paid by those who (a) recommended, (b) promoted and (c) operated those schemes.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	59971
	answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>Disguised remuneration (DR) avoidance schemes seek to avoid tax that is due from those that use them, so action to counteract this involves a tax charge on the scheme user, rather than the promoter or enablers of such schemes.</p><p> </p><p>Where the user was employed, HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Where collection from an employer is not possible, such as when the employer no longer exists or is based offshore, HMRC considers other options to collect the tax due. Approximately 80 per cent of the £3.4 billion HMRC brought into charge through DR settlements between Budget 2016 and the end of March 2022 was from employers.</p><p> </p><p>The Government and HMRC are committed to tackling promoters and enablers of tax avoidance schemes. HMRC can charge enablers of defeated tax avoidance schemes penalties of up to 100 per cent of the fees earned, and legislation included in Finance Acts 2021 and 2022 strengthens and accelerates this power and other measures to tackle promoters and enablers. The First-Tier Tribunal has recently imposed a penalty on a promoter for failing to disclose a scheme under the Disclosure of Tax Avoidance Schemes (DOTAS) regime in excess of £1 million.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 59955 question first answered 18/10/2022 12:44:37 answering member 3912 label Biography information for Richard Fuller
	tabling member	4602 label Biography information for Wera Hobhouse

1519364

	registered interest
	date	10/10/2022
	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, how much HMRC has spent on (a) legal advice and (b) other legal costs in relation to the loan charge since it was introduced.
	tabling member constituency	Hemel Hempstead
	tabling member printed	Sir Mike Penning
	uin	59535
	answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>HMRC does not hold an estimate of the total amount of legal costs relating to the Loan Charge since it was introduced in 2016.</p><p> </p><p>HMRC will, when needed, incur costs instructing external counsel and other litigators. Costs records are maintained where required for litigation. Where such records are maintained, the costs recorded only include litigation expenses, and time spent by HMRC’s lawyers and litigators rather than total HMRC staff time and other expenses.</p><p> </p><p>HMRC also has an internal legal team that provides legal advice on a number of different areas, such as developing, changing, and maintaining legislation, guidance, and interpretation of law. Therefore, to obtain and compile a total cost figure for all legal advice and other legal costs relating to the Loan Charge since 2016 would come at disproportionate cost.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 11:16:24 answering member 3912 label Biography information for Richard Fuller
	tabling member	1528 label Biography information for Sir Mike Penning

1519380

	registered interest
	date	10/10/2022
	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 estimate HM Revenue and Customs has made of the proportion of tax evaded through disguised remuneration schemes that will be paid by entities that recommended, promoted and operated those schemes.
	tabling member constituency	Richmond Park
	tabling member printed	Sarah Olney
	uin	59955
	answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>Disguised remuneration (DR) avoidance schemes seek to avoid tax that is due from those that use them, so action to counteract this involves a tax charge on the scheme user, rather than the promoter or enablers of such schemes.</p><p> </p><p>Where the user was employed, HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Where collection from an employer is not possible, such as when the employer no longer exists or is based offshore, HMRC considers other options to collect the tax due. Approximately 80 per cent of the £3.4 billion HMRC brought into charge through DR settlements between Budget 2016 and the end of March 2022 was from employers.</p><p> </p><p>The Government and HMRC are committed to tackling promoters and enablers of tax avoidance schemes. HMRC can charge enablers of defeated tax avoidance schemes penalties of up to 100 per cent of the fees earned, and legislation included in Finance Acts 2021 and 2022 strengthens and accelerates this power and other measures to tackle promoters and enablers. The First-Tier Tribunal has recently imposed a penalty on a promoter for failing to disclose a scheme under the Disclosure of Tax Avoidance Schemes (DOTAS) regime in excess of £1 million.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 59971 question first answered 18/10/2022 12:44:37 answering member 3912 label Biography information for Richard Fuller
	tabling member	4591 label Biography information for Sarah Olney

1521427

	registered interest
	date	12/10/2022
	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 order an independent review into the Loan Charge.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	61845
	answer	answer is ministerial correction date of answer 17/10/2022 answer text <p>The 2019 Independent Loan Charge Review drew upon all the available evidence and expert advice to consider the appropriateness of the Loan Charge policy, and its impact on individuals, reflecting the main concerns that had been raised by MPs and campaigners. The Government accepted all but one of the twenty recommendations in the review.</p><p> </p><p>While there are no plans for a further independent review, the Government continues to look carefully at this issue to ensure that we provide taxpayers with all the support they need.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 61980 question first answered 17/10/2022 15:56:37 answering member 3912 label Biography information for Richard Fuller
	tabling member	3966 label Biography information for Ian Murray

1521429

	registered interest
	date	12/10/2022
	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, for what reason HMRC pursues employees complicit in the use of loan schemes and not employers.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	61847
	answer	answer is ministerial correction date of answer 21/10/2022 answer text <p>Where an employee has used a disguised remuneration (DR) scheme, HM Revenue and Customs (HMRC) will go to the employer to settle the tax due in the first instance. Approximately 80 per cent of the £3.4 billion HMRC brought into charge through DR settlements, between March 2016 and the end of March 2022, was from employers.</p><p> </p><p>Liability for the tax is always that of the individual and HMRC will consider other options when collection from the employer is not possible, such as when the employer no longer exists or is based offshore. Parliament has provided a range of statutory powers allowing HMRC, in certain circumstances, to collect the amount due from the employee.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 21/10/2022 12:22:16 answering member 3912 label Biography information for Richard Fuller
	tabling member	3966 label Biography information for Ian Murray