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<p>This question is answered on the basis that your question is about HMRC’s Disguised
Remuneration (DR) Repayment Scheme 2020. Following Lord Morse’s Independent Loan Charge
Review in 2019, the Government introduced legislation requiring HMRC to establish
a scheme to repay relevant Voluntary Restitution elements of DR settlements.</p><p>
</p><p>These amounts were voluntary payments that taxpayers had agreed to make as
part of settlements concluded before changes were made to the scope of the Loan Charge.
Individuals and employers had until 30 September 2021 to apply to HMRC for a refund
or waiver.</p><p> </p><p>HMRC repays amounts that were paid in DR scheme settlements,
and/or waives amounts of instalments due that have not yet been paid if certain conditions
are met.</p><p> </p><p>As of 28 January 2022, HMRC had processed approximately 1500
applications, of which approximately 1000 had received either a repayment, a waiver,
or both. Approximately 500 of the applications processed at that date were either
invalid or ineligible.</p>
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