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1341714

registered interest
date	29/06/2021
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, with reference to HMRC's Freedom of Information Team's response to FOI request (FOI2021/00393) and the email of 31 January 2019 from HMRC's First Permanent Secretary and Chief Executive within that FOI response, what recent discussions he has had with relevant stakeholders on the effectiveness of the legislative framework governing HMRC's enforcement of the Loan Charge against (a) employees and (b) employers.
tabling member constituency	Tatton
tabling member printed	Esther McVey
uin	24172
answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>The Chancellor of the Exchequer has not had any recent discussions nor made any recent assessment as referenced in these questions.</p><p> </p><p>The charge on disguised remuneration loans (the Loan Charge) was legislated in Finance (No.2) Act 2017. Changes to the Loan Charge were enacted in Finance Act 2020 in line with the accepted recommendations made in Lord Morse’s Independent Loan Charge Review.</p><p> </p><p>HMRC published their report to Parliament on GOV.UK in December 2020. This covers the implementation of changes to the Loan Charge and next steps for affected taxpayers, including individuals and employers.</p><p> </p><p>At Budget 2021, the Government committed to invest further in HMRC to fund compliance work on the Loan Charge, historic disguised remuneration cases and early intervention to encourage individuals to exit tax avoidance schemes. HMRC will continue to monitor compliance with the Loan Charge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 24173 question first answered 06/07/2021 16:32:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4084 label Biography information for Esther McVey

1341715

registered interest
date	29/06/2021
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 he has made of the effectiveness of the legislative framework governing HMRC's enforcement of the Loan Charge against (a) employees and (b) employers.
tabling member constituency	Tatton
tabling member printed	Esther McVey
uin	24173
answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>The Chancellor of the Exchequer has not had any recent discussions nor made any recent assessment as referenced in these questions.</p><p> </p><p>The charge on disguised remuneration loans (the Loan Charge) was legislated in Finance (No.2) Act 2017. Changes to the Loan Charge were enacted in Finance Act 2020 in line with the accepted recommendations made in Lord Morse’s Independent Loan Charge Review.</p><p> </p><p>HMRC published their report to Parliament on GOV.UK in December 2020. This covers the implementation of changes to the Loan Charge and next steps for affected taxpayers, including individuals and employers.</p><p> </p><p>At Budget 2021, the Government committed to invest further in HMRC to fund compliance work on the Loan Charge, historic disguised remuneration cases and early intervention to encourage individuals to exit tax avoidance schemes. HMRC will continue to monitor compliance with the Loan Charge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 24172 question first answered 06/07/2021 16:32:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4084 label Biography information for Esther McVey

1341866

registered interest
date	29/06/2021
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 steps he is taking to ensure that umbrella companies do not unlawfully deduct employers' taxes from contractors' pay.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	24275
answer	answer is ministerial correction date of answer 07/07/2021 answer text <p>Like all employers, umbrella companies are responsible for paying employer National Insurance Contributions (NICs) where they are due. Employers cannot, by law, deduct employer NICs from an employee's gross pay. The payment of employer NICs out of the umbrella company’s fee may be shown on the same payslip as deductions, such as Income Tax, from the employee’s gross pay, meaning that it can look as if an individual is paying the employer NICs, when this is not actually the case.</p><p> </p><p>The Government improved transparency for agency workers by introducing the Key Information Document from 6 April 2020. This sets out a range of pay-related facts, including the minimum rate of pay an agency worker can expect, who pays them, how often they are paid, and if there are any deductions or fees taken from their pay. Any differences between the rate of pay given to the umbrella company by the employment business and the sum given to the agency worker (after fees and deductions) must be accounted for and explained.</p><p> </p><p>When set up and operated correctly, umbrella companies comply with tax and NICs legislation. Umbrella company employees who believe that an umbrella company is not complying with its tax or NICs obligations can report it to HM Revenue and Customs: <a href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/report-fraud-to-hmrc" target="_blank">https://www.gov.uk/government/organisations/hm-revenue-customs/contact/report-fraud-to-hmrc</a>.</p><p> </p><p>Commercial and loyalty incentive schemes may be a legitimate business-to-business interaction, between an agency and umbrella company, and they are not within the scope of the agency regulations enforced by the Employment Agency Standards (EAS) Inspectorate.</p><p> </p><p>Protecting and enhancing workers’ rights through robust regulation, including for those employed by umbrella companies is a priority for the Government. The Government’s plans for a new single enforcement body will include umbrella companies in its remit, and will have new powers to tackle non-compliance.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 24274 question first answered 07/07/2021 07:33:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1330634

registered interest
date	08/06/2021
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 people are subject to the Loan Charge as at 8 June 2021.
tabling member constituency	Wansbeck
tabling member printed	Ian Lavery
uin	12141
answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>HMRC’s latest estimates for those affected by the Loan Charge are included in their GOV.UK publication titled Independent Loan Charge review: HMRC report on implementation.</p><p> </p><p>As set out in this report, in January 2020, HMRC wrote to more than 55,000 individuals and employers who were identified as potentially affected by the Loan Charge. HMRC estimate the changes to the Loan Charge enacted in Finance Act 2020 took 11,000 people out of paying the charge altogether.</p><p> </p><p>The report goes on to state that 5,600 employers and individuals settled their use of disguised remuneration schemes in the period to 30 September 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/06/2021 14:51:14 answering member 3991 label Biography information for Jesse Norman
tabling member	4139 label Biography information for Ian Lavery

1313035

registered interest
date	11/05/2021
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 assessment he has made of the compatibility of the retrospective application of the Loan Charge with the standard principles of the UK's tax regime.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	228
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The Loan Charge was legislated in Finance Act 2017, following the normal Parliamentary process.</p><p> </p><p>The Loan Charge is not retrospective. It is a new charge on disguised remuneration loan balances outstanding at 5 April 2019 and was announced three years before the legislation took effect.</p><p> </p><p>Lord Morse conducted an independent Review of the Loan Charge. His report was published in December 2019 and the Government welcomed his finding that the Loan Charge was a justified policy to draw a line under use of disguised remuneration tax avoidance.</p><p> </p><p>The Government accepted all but one of the Review’s 20 recommendations. This included a recommendation that the Loan Charge should only apply to disguised remuneration loans which were entered into after 9 December 2010.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:05:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1313036

registered interest
date	11/05/2021
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 did not reject tax returns where loan charge schemes were listed in the most recent period for which data is available.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	229
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>HMRC cannot reject Self-Assessment tax returns on the basis of information contained within the returns, including information relating to the Loan Charge or disguised remuneration schemes. Self-Assessment is a process now, check later regime. A Self-Assessment tax return would only be rejected if it fails to satisfy the filing requirements to constitute a statutory return. The Self-Assessment regime also gives HMRC the powers to open an enquiry into a return up to the end of a period of 12 months if the return was filed on or before the statutory filing date.</p><p> </p><p>HMRC have also recently provided guidance on GOV.UK for taxpayers following the outcome of the independent Loan Charge Review which includes information for those taxpayers who have filed or are yet to file their 2018-19 Self-Assessment tax return: <a href="https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:09:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1312075

registered interest
date	26/04/2021
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 people are required to make payments under the Loan Charge as of 26 April 2021.
tabling member constituency	Glasgow South West
tabling member printed	Chris Stephens
uin	187261
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HMRC’s latest estimates of those affected by the Loan Charge are included in their GOV.UK publication titled Independent Loan Charge review: HMRC report on implementation.</p><p> </p><p>As set out in this report, in January 2020, HMRC wrote to more than 55,000 individuals and employers who were identified as potentially affected by the Loan Charge. HMRC estimate the changes to the Loan Charge enacted in Finance Act 2020 took 11,000 people out of paying the charge altogether.</p><p> </p><p>The report goes on to state that 5,600 employers and individuals settled their use of disguised remuneration schemes in the period to 30 September 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 185325 187285 question first answered 29/04/2021 09:35:27 answering member 3991 label Biography information for Jesse Norman
tabling member	4463 label Biography information for Chris Stephens

1312202

registered interest
date	26/04/2021
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 people are subject to the Loan Charge as of 26 April 2021.
tabling member constituency	Ealing Central and Acton
tabling member printed	Dr Rupa Huq
uin	187285
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HMRC’s latest estimates of those affected by the Loan Charge are included in their GOV.UK publication titled Independent Loan Charge review: HMRC report on implementation.</p><p> </p><p>As set out in this report, in January 2020, HMRC wrote to more than 55,000 individuals and employers who were identified as potentially affected by the Loan Charge. HMRC estimate the changes to the Loan Charge enacted in Finance Act 2020 took 11,000 people out of paying the charge altogether.</p><p> </p><p>The report goes on to state that 5,600 employers and individuals settled their use of disguised remuneration schemes in the period to 30 September 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 185325 187261 question first answered 29/04/2021 09:35:28 answering member 3991 label Biography information for Jesse Norman
tabling member	4511 label Biography information for Dr Rupa Huq

1311749

registered interest
date	23/04/2021
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 number of individuals affected by the Loan Charge.
tabling member constituency	Slough
tabling member printed	Mr Tanmanjeet Singh Dhesi
uin	186225
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HMRC’s latest estimates of those affected by the Loan Charge are included in their GOV.UK publication titled Independent Loan Charge review: HMRC report on implementation.</p><p> </p><p>As set out in this report, in January 2020, HMRC wrote to more than 55,000 individuals and employers who were identified as potentially affected by the Loan Charge. HMRC estimate the changes to the Loan Charge enacted in Finance Act 2020 took 11,000 people out of paying the charge altogether.</p><p> </p><p>The report goes on to state that 5,600 employers and individuals settled their use of disguised remuneration schemes in the period to 30 September 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:07:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4638 label Biography information for Mr Tanmanjeet Singh Dhesi

1311606

registered interest
date	22/04/2021
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 discussions his Department has held with relevant stakeholders on the Upper Tribunal decision of 12 April 2021 in the context of the Government's policy on people subject to the Loan Charge.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	185954
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HMRC are carefully considering the Upper Tribunal decision of 12 April.</p><p> </p><p>The decision does not affect the Loan Charge legislation which was subject to an independent review in 2019. The Independent Loan Charge Review assessed the impact of the Loan Charge policy on affected taxpayers. Its careful and considered report found that it was right to tackle disguised remuneration tax avoidance schemes and that everyone should pay their fair share of tax.</p><p> </p><p>The report also examined the question of from when the Loan Charge should apply and concluded that the law about the tax treatment of DR loan schemes was clear from 9 December 2010. This was when draft legislation was published setting out that income provided through schemes using third parties, such as loan schemes, would be subject to Income Tax and NICs.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:34:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders