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<p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings
were paid via a third party in the form of ‘loans’ which in reality were never repaid,
‘disguised remuneration’ (DR) schemes.</p><p> </p><p>HMRC has never endorsed or participated
in disguised remuneration tax avoidance schemes. It is possible for contractors to
use disguised remuneration without the participation or knowledge of their engager.
As a contracting authority, the majority of HMRC’s contracts are via an agency and
use the Crown Commercial Service’s framework contracts, or service contracts with
contracted suppliers. Any contractor identified in the course of HMRC’s compliance
work as using a tax avoidance scheme would be investigated in the same way as any
other contractor.</p><p> </p><p>The Government estimates that up to 50,000 individuals
will be affected by the 2019 loan charge. The loan charge applies to all users of
DR tax avoidance schemes. It does not single out a specific group or industry. Further
information on who the charge affects can be found in HMRC’s issue briefing at: <a
href="https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans"
target="_blank">https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans</a>.</p><p>
</p><p>The data requested is not available.</p>
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