{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury®isteredInterest=false&answer.answeringMemberPrinted=Mel+Stride&hansardHeading=Locums%3A+Tax+Avoidance&max-answer.questionFirstAnswered.=2019-08-06T13%3A34%3A00.753Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?AnsweringBody.=Treasury®isteredInterest=false&answer.answeringMemberPrinted=Mel+Stride&hansardHeading=Locums%3A+Tax+Avoidance&max-answer.questionFirstAnswered.=2019-08-06T13%3A34%3A00.753Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury®isteredInterest=false&_metadata=all&answer.answeringMemberPrinted=Mel+Stride&hansardHeading=Locums%3A+Tax+Avoidance&max-answer.questionFirstAnswered.=2019-08-06T13%3A34%3A00.753Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&AnsweringBody.=Treasury®isteredInterest=false&answer.answeringMemberPrinted=Mel+Stride&hansardHeading=Locums%3A+Tax+Avoidance&max-answer.questionFirstAnswered.=2019-08-06T13%3A34%3A00.753Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury®isteredInterest=false&answer.answeringMemberPrinted=Mel+Stride&hansardHeading=Locums%3A+Tax+Avoidance&max-answer.questionFirstAnswered.=2019-08-06T13%3A34%3A00.753Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury®isteredInterest=false&answer.answeringMemberPrinted=Mel+Stride&hansardHeading=Locums%3A+Tax+Avoidance&max-answer.questionFirstAnswered.=2019-08-06T13%3A34%3A00.753Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1000233", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1000233/answer", "answerText" : {"_value" : "

I refer the Honourable member to my statement made on 5th<\/sup> November 2018, to Parliamentary Question 186276:<\/p>

https://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2018-10-31/186276/<\/a><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-11-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-12T10:27:47.36Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Locums: Tax Avoidance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what estimate his Department has made of the effect on locum doctors and nurses of the 2019 loan charge for disguised remuneration schemes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/177", "label" : {"_value" : "Biography information for Gareth Thomas"} } , "tablingMemberConstituency" : {"_value" : "Harrow West"} , "tablingMemberPrinted" : [{"_value" : "Gareth Thomas"} ], "uin" : "187296"} , {"_about" : "http://data.parliament.uk/resources/999209", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/999209/answer", "answerText" : {"_value" : "

Disguised Remuneration (DR) loan schemes are contrived arrangements that pay loans in place of ordinary remuneration to avoid income tax and National Insurance contributions. 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, such as contractors or doctors. HMRC data indicates that fewer than 3% of those affected work in medical services (doctors and nurses) or teaching. If scheme users repay the loan or agree a settlement for the tax that they owe with HMRC, they will not face the charge.<\/p>

<\/p>

The latest tax information and impact note (TIIN) can be found at: https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update<\/a>.<\/p>

Further information can be found in the Government\u2019s issue briefing at: https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans<\/a><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-11-05", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "186275"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-05T17:19:19.26Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-31", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Locums: Tax Avoidance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an estimate of the number of locum (a) doctors and (b) nurses are affected by the 2019 Loan Charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1582", "label" : {"_value" : "Biography information for Grant Shapps"} } , "tablingMemberConstituency" : {"_value" : "Welwyn Hatfield"} , "tablingMemberPrinted" : [{"_value" : "Grant Shapps"} ], "uin" : "186276"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 2, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }