Disguised remuneration (DR) schemes are contrived arrangements that use loan payments in place of ordinary remuneration, usually through an offshore trust, with the purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice. HM Revenue and Customs\u2019 (HMRC) position is that they are no different to income, and that they are and have always been taxable.<\/p>
<\/p>
The Government has heard claims that some individuals were compelled to use DR schemes, but HMRC have not seen cases that support this claim.<\/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" : "2019-10-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-10-08T12:11:49.06Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-10-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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 taxpayers working for a single employer under a Loan Charge scheme who would not have had the choice of being employed directly by that employer.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4678", "label" : {"_value" : "Biography information for Sandy Martin"} } , "tablingMemberConstituency" : {"_value" : "Ipswich"} , "tablingMemberPrinted" : [{"_value" : "Sandy Martin"} ], "uin" : "294240"} , {"_about" : "http://data.parliament.uk/resources/1139730", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1139730/answer", "answerText" : {"_value" : "
A number of respondents to last year\u2019s call for evidence on single use plastic waste suggested that an incineration tax could discourage incineration and promote more environmentally beneficial forms of waste management.<\/p>
At Budget 2018, the Chancellor announced that he would not at this point be taking forward a tax on the incineration of waste. However, should wider policies not deliver the government\u2019s waste ambitions, government will consider the introduction of such a tax, in conjunction with landfill tax, taking account of the possible impacts on local authorities.<\/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" : "2019-07-22", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-22T15:22:16.48Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Incinerators: 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 assessment he has made of the potential (a) financial and (b) environmental merits of an incineration tax for household waste.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4678", "label" : {"_value" : "Biography information for Sandy Martin"} } , "tablingMemberConstituency" : {"_value" : "Ipswich"} , "tablingMemberPrinted" : [{"_value" : "Sandy Martin"} ], "uin" : "278608"} , {"_about" : "http://data.parliament.uk/resources/1139731", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1139731/answer", "answerText" : {"_value" : "
At Budget 2018, the government announced its intention to tackle the scourge of single-use plastic waste through the introduction of a new tax on plastic packaging which does not contain a sufficient amount of recycled content, taking effect from April 2022. This world-leading new tax will provide a clear economic incentive for businesses to use more recycled material in the production of packaging, instead of using virgin plastic. It will achieve similar objectives to a tax on virgin plastics, but in a more targeted and effective way.<\/p>
<\/p>
Earlier this year, the government launched a consultation seeking views on the initial proposed design for the tax. This closed in May and the government intends to publish a summary of responses in due course.<\/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" : "2019-07-22", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-22T15:20:36.957Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Raw Materials: 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 assessment he has made of the potential effect on revenue of a tax on virgin materials including on plastics.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4678", "label" : {"_value" : "Biography information for Sandy Martin"} } , "tablingMemberConstituency" : {"_value" : "Ipswich"} , "tablingMemberPrinted" : [{"_value" : "Sandy Martin"} ], "uin" : "278609"} , {"_about" : "http://data.parliament.uk/resources/1138224", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138224/answer", "answerText" : {"_value" : "
This is a matter for the Financial Conduct Authority (FCA), which is operationally independent from Government. The question has been passed on to the FCA. The FCA will reply directly to the member for Ipswich by letter. A copy of the letter will be placed in the Library of the House.<\/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" : "2019-07-15", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "275831"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-15T15:43:51.567Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cash Genie"} , "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 steps have been taken to ensure customers of Ariste Holding Ltd trading as Cash Genie are able to receive the compensation awarded by the Financial Conduct Authority following the company's voluntary liquidation.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4678", "label" : {"_value" : "Biography information for Sandy Martin"} } , "tablingMemberConstituency" : {"_value" : "Ipswich"} , "tablingMemberPrinted" : [{"_value" : "Sandy Martin"} ], "uin" : "275830"} , {"_about" : "http://data.parliament.uk/resources/1138226", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138226/answer", "answerText" : {"_value" : "
This is a matter for the Financial Conduct Authority (FCA), which is operationally independent from Government. The question has been passed on to the FCA. The FCA will reply directly to the member for Ipswich by letter. A copy of the letter will be placed in the Library of the House.<\/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" : "2019-07-15", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "275830"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-15T15:43:51.613Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Companies: Insolvency"} , "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 take steps to ensure that compensation awarded by the FCA from a financial company to their customers cannot be avoided by the company entering voluntary insolvency.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4678", "label" : {"_value" : "Biography information for Sandy Martin"} } , "tablingMemberConstituency" : {"_value" : "Ipswich"} , "tablingMemberPrinted" : [{"_value" : "Sandy Martin"} ], "uin" : "275831"} , {"_about" : "http://data.parliament.uk/resources/964224", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/964224/answer", "answerText" : {"_value" : "
HM Revenue and Customs (HMRC) is transforming into a tax authority fit for the future. It will be located in every region and country of the UK in 13 regional centres, five specialist sites, a head office in London and eight transitional sites.<\/p>
<\/p>
HMRC has announced its clear intention to retain Haven House, Ipswich, as one of these transitional sites until 2027-28. From 2028, it will remain open as a long-term specialist site for HMRC\u2019s Risk and Intelligence Service. Workforce plans continue to evolve but HMRC will retain a significant presence in Ipswich.<\/p>
<\/p>
Moving to regional centres will save around £300 million up to 2025. The Programme will deliver annual cash savings of £74 million in 2025-26, rising to around £90 million from 2028.<\/p>
<\/p>
HMRC recognises the importance of continuity of services to the taxpayer as it moves to the regional centre model. It is minimising disruption by spreading the changes over a number of years. Moves will be phased, avoiding business peaks, and supported with carefully considered migration paths for staff.<\/p>
<\/p>
Regional centres underpin HMRC\u2019s wider transformation plans. Co-locating teams in large, modern offices will allow it to manage its workforce more flexibly making it easier to share resources and work collaboratively. Compliance teams will be able to work together to tackle fraud and evasion irrespective of where it occurs. Mobile compliance taskforces operate throughout the UK, visiting customers wherever they are located.<\/p>
<\/p>
HMRC\u2019s People Equality Impact Assessment<\/a>, published in June, explains the support HMRC has put in place to minimise the potential impacts of its location strategy on staff, including those with protected characteristics, and makes it clear which risks it needs to monitor most closely.<\/p> <\/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" : "2018-09-11", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "169886"}
, {"_value" : "169887"}
, {"_value" : "169888"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-09-11T10:30:48.833Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-09-03", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Revenue and Customs: Ipswich"}
, "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 additional costs will accrue to HMRC as a result of locating staff in Stratford and not Ipswich.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4678", "label" : {"_value" : "Biography information for Sandy Martin"}
}
, "tablingMemberConstituency" : {"_value" : "Ipswich"}
, "tablingMemberPrinted" : [{"_value" : "Sandy Martin"}
], "uin" : "169885"}
, {"_about" : "http://data.parliament.uk/resources/964225", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/964225/answer", "answerText" : {"_value" : " HM Revenue and Customs (HMRC) is transforming into a tax authority fit for the future. It will be located in every region and country of the UK in 13 regional centres, five specialist sites, a head office in London and eight transitional sites.<\/p> <\/p> HMRC has announced its clear intention to retain Haven House, Ipswich, as one of these transitional sites until 2027-28. From 2028, it will remain open as a long-term specialist site for HMRC\u2019s Risk and Intelligence Service. Workforce plans continue to evolve but HMRC will retain a significant presence in Ipswich.<\/p> <\/p> Moving to regional centres will save around £300 million up to 2025. The Programme will deliver annual cash savings of £74 million in 2025-26, rising to around £90 million from 2028.<\/p> <\/p> HMRC recognises the importance of continuity of services to the taxpayer as it moves to the regional centre model. It is minimising disruption by spreading the changes over a number of years. Moves will be phased, avoiding business peaks, and supported with carefully considered migration paths for staff.<\/p> <\/p> Regional centres underpin HMRC\u2019s wider transformation plans. Co-locating teams in large, modern offices will allow it to manage its workforce more flexibly making it easier to share resources and work collaboratively. Compliance teams will be able to work together to tackle fraud and evasion irrespective of where it occurs. Mobile compliance taskforces operate throughout the UK, visiting customers wherever they are located.<\/p> <\/p> HMRC\u2019s People Equality Impact Assessment<\/a>, published in June, explains the support HMRC has put in place to minimise the potential impacts of its location strategy on staff, including those with protected characteristics, and makes it clear which risks it needs to monitor most closely.<\/p> <\/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" : "2018-09-11", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "169885"}
, {"_value" : "169887"}
, {"_value" : "169888"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-09-11T10:30:48.897Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-09-03", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Revenue and Customs: Ipswich"}
, "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 assessment he has made of whether there will be any disruption to the collection of taxes as a result of the translocation of staff from Ipswich to Stratford.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4678", "label" : {"_value" : "Biography information for Sandy Martin"}
}
, "tablingMemberConstituency" : {"_value" : "Ipswich"}
, "tablingMemberPrinted" : [{"_value" : "Sandy Martin"}
], "uin" : "169886"}
, {"_about" : "http://data.parliament.uk/resources/964226", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/964226/answer", "answerText" : {"_value" : " HM Revenue and Customs (HMRC) is transforming into a tax authority fit for the future. It will be located in every region and country of the UK in 13 regional centres, five specialist sites, a head office in London and eight transitional sites.<\/p> <\/p> HMRC has announced its clear intention to retain Haven House, Ipswich, as one of these transitional sites until 2027-28. From 2028, it will remain open as a long-term specialist site for HMRC\u2019s Risk and Intelligence Service. Workforce plans continue to evolve but HMRC will retain a significant presence in Ipswich.<\/p> <\/p> Moving to regional centres will save around £300 million up to 2025. The Programme will deliver annual cash savings of £74 million in 2025-26, rising to around £90 million from 2028.<\/p> <\/p> HMRC recognises the importance of continuity of services to the taxpayer as it moves to the regional centre model. It is minimising disruption by spreading the changes over a number of years. Moves will be phased, avoiding business peaks, and supported with carefully considered migration paths for staff.<\/p> <\/p> Regional centres underpin HMRC\u2019s wider transformation plans. Co-locating teams in large, modern offices will allow it to manage its workforce more flexibly making it easier to share resources and work collaboratively. Compliance teams will be able to work together to tackle fraud and evasion irrespective of where it occurs. Mobile compliance taskforces operate throughout the UK, visiting customers wherever they are located.<\/p> <\/p>