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<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>
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