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1082291

registered interest
date	05/03/2019
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 the review of the loan charge is undertaken (a) independently and (b) rigorously.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	228630
answer	answer is ministerial correction date of answer 11/03/2019 answer text <p>Disguised Remuneration (DR) schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>The Government chose to accept Section 95 and will lay a report by 30 March which will review the effect of changes made to the time limits for recovery or assessment where tax loss arises in relation to offshore tax, and compare these with other legislation including the charge on DR loans. The Government will consider all the relevant evidence available in the timeframe legislated by Finance Act 2019. The charge on DR loans is unchanged as a result of the new clause and will apply to DR loan balances on 5 April 2019.</p><p> </p><p>HM Revenue and Customs (HMRC) has also widely publicised a simplification to the process for those who want to settle their use of DR schemes before the loan charge arises on 5 April 2019. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to seven years for scheme users who have an income of less than £30,000.</p><p> </p><p>Those who consider they need more than five (or seven) years to pay what they owe or who earn £50,000 or more should still come forward and talk to HMRC about payment terms. There are no defined minimum or maximum time periods for payment arrangements but HMRC will ask for more information including details of their income and assets so that they can tailor any payment plan to their individual financial circumstances.</p><p> </p><p>Anyone who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 228631 question first answered 11/03/2019 17:19:35 answering member 3935 label Biography information for Mel Stride
tabling member	4056 label Biography information for Nic Dakin

1082292

registered interest
date	05/03/2019
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 the review of the loan charge will report by the end of March 2019.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	228631
answer	answer is ministerial correction date of answer 11/03/2019 answer text <p>Disguised Remuneration (DR) schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>The Government chose to accept Section 95 and will lay a report by 30 March which will review the effect of changes made to the time limits for recovery or assessment where tax loss arises in relation to offshore tax, and compare these with other legislation including the charge on DR loans. The Government will consider all the relevant evidence available in the timeframe legislated by Finance Act 2019. The charge on DR loans is unchanged as a result of the new clause and will apply to DR loan balances on 5 April 2019.</p><p> </p><p>HM Revenue and Customs (HMRC) has also widely publicised a simplification to the process for those who want to settle their use of DR schemes before the loan charge arises on 5 April 2019. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to seven years for scheme users who have an income of less than £30,000.</p><p> </p><p>Those who consider they need more than five (or seven) years to pay what they owe or who earn £50,000 or more should still come forward and talk to HMRC about payment terms. There are no defined minimum or maximum time periods for payment arrangements but HMRC will ask for more information including details of their income and assets so that they can tailor any payment plan to their individual financial circumstances.</p><p> </p><p>Anyone who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 228630 question first answered 11/03/2019 17:19:35 answering member 3935 label Biography information for Mel Stride
tabling member	4056 label Biography information for Nic Dakin

1082293

registered interest
date	05/03/2019
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 HMRC treats people affected by the loan charge in a sensitive and supportive but appropriate way.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	228632
answer	answer is ministerial correction date of answer 11/03/2019 answer text <p>HM Revenue and Customs (HMRC) wants to help people put things right and is working hard to help individuals get out of avoidance for good.</p><p>Anybody who wants to settle their tax affairs ahead of the 2019 loan charge or who is worried about being able to pay what they owe should get in touch with HMRC as soon as possible.</p><p>HMRC have already provided a number of assurances, including that they will never force somebody to sell their main home to pay for their DR debt, or the loan charge.</p><p> </p><p>HMRC has also widely publicised a simplification to the process for those who want to settle their use of DR schemes before the loan charge arises on 5 April 2019. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can agree a payment plan of up to five years without the need to give HMRC detailed information about their income and assets. This arrangement has been extended to seven years for scheme users who have an income of less than £30,000.</p><p> </p><p>Those who consider they need more than five (or seven) years to pay what they owe or who earn £50,000 or more should still come forward and talk to HMRC about payment terms. There are no defined minimum or maximum time periods for payment arrangements but HMRC will ask for more information including details of their income and assets so that they can tailor any payment plan to their individual financial circumstances.</p><p> </p><p>HMRC takes its duty of care very seriously for vulnerable people and people who are worried or anxious about their tax affairs. HMRC has guidance and training in place for their staff on how to provide support, and can refer customers to HMRC’s specialist team for those who need enhanced support where appropriate. They will tailor their support to meet the needs of the individual.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/03/2019 17:11:29 answering member 3935 label Biography information for Mel Stride
tabling member	4056 label Biography information for Nic Dakin

1082346

registered interest
date	05/03/2019
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 promoters of loan schemes relating to the loan charge 2019 have been prosecuted.
tabling member constituency	Morley and Outwood
tabling member printed	Andrea Jenkyns
uin	228754
answer	answer is ministerial correction date of answer 13/03/2019 answer text <p>This Government is committed to tackling avoidance in all its guises. HM Revenue and Customs (HMRC) has a suite of powers to tackle and challenge those who promote or otherwise enable tax avoidance and HMRC is using its powers to challenge major promoters of avoidance schemes, including disguised remuneration (DR) avoidance schemes. In recent years, HMRC has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements.</p><p> </p><p>In the last couple of years, HMRC has also taken litigation action against 6 scheme promoters for failure to disclose under the Disclosure of Tax Avoidance Schemes (DOTAS) regime, with others deciding to disclose to avoid litigation. Further cases will be litigated in the year ahead.</p><p> </p><p>HMRC has used its powers under the Promoters of Tax Avoidance Schemes (POTAS) legislation to challenge promoters and made three successful complaints to the Advertising Standards Authority about misleading advertising; two of which relate to disguised remuneration schemes.</p><p> </p><p>HMRC considers criminal investigation and referrals to prosecuting authorities where appropriate. Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes, resulting in over 100 years custodial and more than 7 years suspended sentences being ordered overall. Additional matters are the subject of ongoing enquiries.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 228755 question first answered 13/03/2019 16:21:51 answering member 3935 label Biography information for Mel Stride
tabling member	4490 label Biography information for Dame Andrea Jenkyns

1082347

registered interest
date	05/03/2019
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 have been convicted of offences relating to arrangements which have been promoted and marketed as tax avoidance schemes and sentenced to over 95 years custodial in relation to the promotion of loan schemes.
tabling member constituency	Morley and Outwood
tabling member printed	Andrea Jenkyns
uin	228755
answer	answer is ministerial correction date of answer 13/03/2019 answer text <p>This Government is committed to tackling avoidance in all its guises. HM Revenue and Customs (HMRC) has a suite of powers to tackle and challenge those who promote or otherwise enable tax avoidance and HMRC is using its powers to challenge major promoters of avoidance schemes, including disguised remuneration (DR) avoidance schemes. In recent years, HMRC has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements.</p><p> </p><p>In the last couple of years, HMRC has also taken litigation action against 6 scheme promoters for failure to disclose under the Disclosure of Tax Avoidance Schemes (DOTAS) regime, with others deciding to disclose to avoid litigation. Further cases will be litigated in the year ahead.</p><p> </p><p>HMRC has used its powers under the Promoters of Tax Avoidance Schemes (POTAS) legislation to challenge promoters and made three successful complaints to the Advertising Standards Authority about misleading advertising; two of which relate to disguised remuneration schemes.</p><p> </p><p>HMRC considers criminal investigation and referrals to prosecuting authorities where appropriate. Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes, resulting in over 100 years custodial and more than 7 years suspended sentences being ordered overall. Additional matters are the subject of ongoing enquiries.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 228754 question first answered 13/03/2019 16:21:51 answering member 3935 label Biography information for Mel Stride
tabling member	4490 label Biography information for Dame Andrea Jenkyns

1082348

registered interest
date	05/03/2019
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, in how many companies involved in loan charges has the (a) employer and employee been a single individual and (b) scheme promoter been the employer.
tabling member constituency	Morley and Outwood
tabling member printed	Andrea Jenkyns
uin	228756
answer	answer is ministerial correction date of answer 13/03/2019 answer text <p>This information is not available as the charge on outstanding disguised remuneration (DR) loan balances does not come into force until 5 April 2019. DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>The Government estimates that around 75% of tax resulting from the loan charge will be paid by employers rather than individuals. Since the DR loan charge was announced, HMRC has agreed around 6,000 settlements of DR scheme use with employers and individuals, worth over £1 billion. So far, around 85% of tax secured has come from employers, and less than 15% from individuals.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/03/2019 16:22:52 answering member 3935 label Biography information for Mel Stride
tabling member	4490 label Biography information for Dame Andrea Jenkyns