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>
The Government estimates that around 50,000 individuals could be affected by the 2019 loan charge. Further information on who the charge affects can be found at page 17 of HM Treasury\u2019s report on time limits and the charge on disguised remuneration loans:<\/p>
<\/p>
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/789160/DR_loan_charge_review_web.pdf<\/a>.<\/p> <\/p> This shows, for example, that 65% of the DR user population worked in business services, and only 3% worked in medical or education services.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T14:31:34.69Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Public Sector: 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 he has made of the number of people working in the public sector that are subject to the 2019 loan charge; and if he will make a statement.", "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" : "261176"}
, {"_about" : "http://data.parliament.uk/resources/1130342", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130342/answer", "answerText" : {"_value" : "12,161 exporters registered under the Registered Exporter system in 2017. 28 exporters registered under the Registered Exporter system in 2018."}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T14:34:03.37Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Business: Exports"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, how many firms registered under the Registered Exporter system in (a) 2017 and (b) 2018.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "261120"}
, {"_about" : "http://data.parliament.uk/resources/1130404", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130404/answer", "answerText" : {"_value" : " It has been the longstanding policy of successive governments not to comment on the content of leaked material.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"}
}
, "answeringMemberConstituency" : {"_value" : "Newark"}
, "answeringMemberPrinted" : {"_value" : "Robert Jenrick"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T12:41:50.463Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Greenhouse Gas Emissions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, with reference to the Financial Times article entitled UK net zero emissions target will cost more than £1tn, published on 5 June 2019, if he will place a copy of his letter to the Prime Minister on the costs and benefits of moving to a net zero target for UK greenhouse gas emissions in the House of Commons Library.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/62", "label" : {"_value" : "Biography information for Dr Alan Whitehead"}
}
, "tablingMemberConstituency" : {"_value" : "Southampton, Test"}
, "tablingMemberPrinted" : [{"_value" : "Dr Alan Whitehead"}
], "uin" : "261071"}
, {"_about" : "http://data.parliament.uk/resources/1130405", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130405/answer", "answerText" : {"_value" : " In 2018-19 the following programmes were allocated money through funds collected from the levy:<\/p> <\/p> <\/p> The funding from the Soft Drink Industry Levy has meant the following increases in allocations in recent years:<\/p> <\/p> <\/p> <\/p> The Devolved Administrations receive money from the levy through the Barnett formula. We do not hold information on the programmes they choose to support.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T12:56:29.423Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Soft Drinks: Taxation"}
, "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 programmes were allocated funding from the Soft Drinks Industry Levy in 2018-2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/308", "label" : {"_value" : "Biography information for Mr Jim Cunningham"}
}
, "tablingMemberConstituency" : {"_value" : "Coventry South"}
, "tablingMemberPrinted" : [{"_value" : "Mr Jim Cunningham"}
], "uin" : "261102"}
, {"_about" : "http://data.parliament.uk/resources/1130411", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130411/answer", "answerText" : {"_value" : " The pension tax rules apply equally across all registered public and private sector defined benefit schemes, including the NHS Pension Scheme. The Government keeps all aspects of the tax system under review through the annual Budget process.<\/p> <\/p> On the 3 June 2019 the SoS for Health and Social Care announced his intention to consult on implementing a new pension flexibility for senior clinicians in the NHS Pension Scheme for England and Wales, to provide a structured way for clinicians to manage their NHS pension growth.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T10:50:01.76Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Doctors: Pensions"}
, "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 progress has been made on amending the tapered annual allowance for NHS doctors.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/308", "label" : {"_value" : "Biography information for Mr Jim Cunningham"}
}
, "tablingMemberConstituency" : {"_value" : "Coventry South"}
, "tablingMemberPrinted" : [{"_value" : "Mr Jim Cunningham"}
], "uin" : "261103"}
, {"_about" : "http://data.parliament.uk/resources/1130526", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130526/answer", "answerText" : {"_value" : " Pensions tax relief is one of the most expensive reliefs in the personal tax system. In 2016/17 income tax and employer National Insurance Contributions relief cost over £50 billion, with around two-thirds going to higher and additional rate taxpayers.<\/p> The tapered annual allowance is therefore focussed on the highest-earning savers, to ensure that the benefit they receive is not disproportionate to that of other pension savers. Less than one per cent of pension savers will have to reduce their saving or face an annual allowance charge as a result of the tapered annual allowance.<\/p> <\/p> For those who incur annual allowance tax charges, the charge recoups the excess tax relief on the benefits that they have accrued in that year above their annual allowance. The charge is levied at an individual\u2019s marginal rate. For example, an individual with a salary above £150,000 would be taxed at 45% on pension accrual above their annual allowance.<\/p> <\/p> It is not possible to estimate the precise effects of the tapered annual allowance on an individual\u2019s total remuneration without knowing their specific circumstances.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"}
}
, "answeringMemberConstituency" : {"_value" : "Salisbury"}
, "answeringMemberPrinted" : {"_value" : "John Glen"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "261240"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T13:41:45.537Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Pensions: Taxation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, whether his Department has made an assessment of how often the annual tapered allowance results in a person being taxed more than 100 per cent of the pensions relief they would have received if they had not reached the allowance limit.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4385", "label" : {"_value" : "Biography information for Dr Philippa Whitford"}
}
, "tablingMemberConstituency" : {"_value" : "Central Ayrshire"}
, "tablingMemberPrinted" : [{"_value" : "Dr Philippa Whitford"}
], "uin" : "261239"}
, {"_about" : "http://data.parliament.uk/resources/1130527", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130527/answer", "answerText" : {"_value" : " Pensions tax relief is one of the most expensive reliefs in the personal tax system. In 2016/17 income tax and employer National Insurance Contributions relief cost over £50 billion, with around two-thirds going to higher and additional rate taxpayers.<\/p> The tapered annual allowance is therefore focussed on the highest-earning savers, to ensure that the benefit they receive is not disproportionate to that of other pension savers. Less than one per cent of pension savers will have to reduce their saving or face an annual allowance charge as a result of the tapered annual allowance.<\/p> <\/p> For those who incur annual allowance tax charges, the charge recoups the excess tax relief on the benefits that they have accrued in that year above their annual allowance. The charge is levied at an individual\u2019s marginal rate. For example, an individual with a salary above £150,000 would be taxed at 45% on pension accrual above their annual allowance.<\/p> <\/p> It is not possible to estimate the precise effects of the tapered annual allowance on an individual\u2019s total remuneration without knowing their specific circumstances.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"}
}
, "answeringMemberConstituency" : {"_value" : "Salisbury"}
, "answeringMemberPrinted" : {"_value" : "John Glen"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "261239"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T13:41:45.587Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Pensions: Taxation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, whether his Department has made an assessment of how often the annual tapered allowance results in a person being taxed more than 100 per cent of the earnings gained from additional sessions or responsibilities.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4385", "label" : {"_value" : "Biography information for Dr Philippa Whitford"}
}
, "tablingMemberConstituency" : {"_value" : "Central Ayrshire"}
, "tablingMemberPrinted" : [{"_value" : "Dr Philippa Whitford"}
], "uin" : "261240"}
, {"_about" : "http://data.parliament.uk/resources/1129973", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1129973/answer", "answerText" : {"_value" : " Decisions on public spending, including on concessionary travel, will be made in the round as part of the Spending Review.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T10:53:49.74Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-06-05", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Bus Services: Concessions"}
, "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 protect the concessionary bus pass in the forthcoming Spending Review.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/298", "label" : {"_value" : "Biography information for Steve McCabe"}
}
, "tablingMemberConstituency" : {"_value" : "Birmingham, Selly Oak"}
, "tablingMemberPrinted" : [{"_value" : "Steve McCabe"}
], "uin" : "260537"}
, {"_about" : "http://data.parliament.uk/resources/1129620", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1129620/answer", "answerText" : {"_value" : " More than half a million parents have successfully opened a childcare account, and the vast majority of parents use the childcare service without issues. Since Tax-Free Childcare (TFC) was fully rolled out in February 2018, the rate of new complaints received by HMRC in relation to the childcare service has decreased substantially, while the number of users of TFC has more than trebled.<\/p> <\/p> However, it is not possible to break down complaints received about the childcare service between TFC and 30 hours free childcare complaints, as many parents receive both TFC and 30 hours free childcare.<\/p> <\/p>