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<p>Following Lord Morse’s Independent Loan Charge Review in 2019, HMRC established
the Disguised Remuneration (DR) Repayment Scheme 2020 to repay 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>By the
end of November 2022, HMRC had processed approximately 2400 applications, of which
approximately 1375 had received either a repayment, a waiver, or both. Over 1000 of
the applications processed at that date were either invalid or ineligible.</p><p><strong>
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