The Chancellor and I know the loan charge is a very important matter for many members and their constituents. We have been considering this matter since taking office and will provide an update in due course.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"} } , "answeringMemberConstituency" : {"_value" : "Ealing North"} , "answeringMemberPrinted" : {"_value" : "James Murray"} , "dateOfAnswer" : {"_value" : "2024-09-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-09-11T14:20:27.097Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-09-06", "_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, whether she has taken steps to establish an independent review of HMRC's implementation of the Loan Charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4510", "label" : {"_value" : "Biography information for Helen Hayes"} } , "tablingMemberConstituency" : {"_value" : "Dulwich and West Norwood"} , "tablingMemberPrinted" : [{"_value" : "Helen Hayes"} ], "uin" : "4534"} , {"_about" : "http://data.parliament.uk/resources/1724368", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1724368/answer", "answerText" : {"_value" : "
Section 684 of the Income Tax (Earnings and Pensions) Act (ITEPA) 2003 provides for the Pay As You Earn (PAYE) regulations. In 2022, the Court of Appeal considered HMRC\u2019s use of section 684(7A)(b) in relation to a disguised remuneration scheme.<\/p>
<\/p>
The Chancellor and I know that the loan charge is a very important matter for many members and their constituents. We have been considering this matter since taking office and will provide an update in due course.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"} } , "answeringMemberConstituency" : {"_value" : "Ealing North"} , "answeringMemberPrinted" : {"_value" : "James Murray"} , "dateOfAnswer" : {"_value" : "2024-09-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-09-05T16:44:28.237Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-07-30", "_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, whether she plans to review Section 684 activities with reference to the Loan Charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4368", "label" : {"_value" : "Biography information for Neil Coyle"} } , "tablingMemberConstituency" : {"_value" : "Bermondsey and Old Southwark"} , "tablingMemberPrinted" : [{"_value" : "Neil Coyle"} ], "uin" : "2347"} , {"_about" : "http://data.parliament.uk/resources/1723653", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1723653/answer", "answerText" : {"_value" : "
I know that the loan charge is a very important matter for many members and their constituents. Within my first two weeks in office, I had my first meeting with campaigners to discuss the loan charge. The Chancellor and I have been considering this matter since taking office and will provide an update in due course.<\/p>
<\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"}
}
, "answeringMemberConstituency" : {"_value" : "Ealing North"}
, "answeringMemberPrinted" : {"_value" : "James Murray"}
, "dateOfAnswer" : {"_value" : "2024-07-30", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-07-30T16:28:47.337Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-07-25", "_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, whether she plans to commission an independent review into the loan charge by 4 October 2024.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4995", "label" : {"_value" : "Biography information for Sarah Dyke"}
}
, "tablingMemberConstituency" : {"_value" : "Glastonbury and Somerton"}
, "tablingMemberPrinted" : [{"_value" : "Sarah Dyke"}
], "uin" : "1887"}
, {"_about" : "http://data.parliament.uk/resources/1723218", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1723218/answer", "answerText" : {"_value" : " I know that the loan charge is a very important matter for many members and their constituents. Within my first two weeks in office, I had my first meeting with campaigners to discuss the loan charge. The Chancellor and I have been considering this matter since taking office and will provide an update in due course.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"}
}
, "answeringMemberConstituency" : {"_value" : "Ealing North"}
, "answeringMemberPrinted" : {"_value" : "James Murray"}
, "dateOfAnswer" : {"_value" : "2024-07-29", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-07-29T15:28:04.34Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-07-24", "_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, whether she has (a) received representations from and (b) held discussions with campaigners on the loan charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : "http://data.parliament.uk/members/5165", "tablingMemberConstituency" : {"_value" : "Bracknell"}
, "tablingMemberPrinted" : [{"_value" : "Peter Swallow"}
], "uin" : "1608"}
, {"_about" : "http://data.parliament.uk/resources/1722596", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1722596/answer", "answerText" : {"_value" : " The Chancellor and I know that the loan charge is a very important matter for many members and their constituents. We have been considering this matter since taking office and will provide an update in due course.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"}
}
, "answeringMemberConstituency" : {"_value" : "Ealing North"}
, "answeringMemberPrinted" : {"_value" : "James Murray"}
, "dateOfAnswer" : {"_value" : "2024-07-25", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-07-25T14:47:53.907Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-07-22", "_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, if she will commission an independent review into the loan charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/152", "label" : {"_value" : "Biography information for Sir Iain Duncan Smith"}
}
, "tablingMemberConstituency" : {"_value" : "Chingford and Woodford Green"}
, "tablingMemberPrinted" : [{"_value" : "Sir Iain Duncan Smith"}
], "uin" : "864"}
, {"_about" : "http://data.parliament.uk/resources/1721629", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1721629/answer", "answerText" : {"_value" : " The Chancellor and I know the loan charge is a very important one for many members and their constituents. We have been considering this matter since taking office and will provide an update in due course.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"}
}
, "answeringMemberConstituency" : {"_value" : "Ealing North"}
, "answeringMemberPrinted" : {"_value" : "James Murray"}
, "dateOfAnswer" : {"_value" : "2024-07-23", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-07-23T12:55:41.283Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-07-17", "_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 progress she has made on establishing an (a) independent and (b) wide-ranging review into the loan charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : "http://data.parliament.uk/members/5076", "tablingMemberConstituency" : {"_value" : "East Renfrewshire"}
, "tablingMemberPrinted" : [{"_value" : "Blair McDougall"}
], "uin" : "344"}
, {"_about" : "http://data.parliament.uk/resources/1718757", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1718757/answer", "answerText" : {"_value" : " HMRC will not force anyone to sell their main home or access their pension funds early to pay their Loan Charge or disguised remuneration debts.<\/p> Anyone who is concerned about their ability to pay what they owe should contact HMRC as soon as possible. HMRC can agree an affordable and sustainable instalment plan based on taxpayers\u2019 specific circumstances and for as long as they need. HMRC can also refer taxpayers for free debt advice that is independent from HMRC.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-05-22", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-05-22T13:58:50.113Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-05-16", "_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, if he will make an estimate of the number of people who will need to sell their home to pay the loan charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4788", "label" : {"_value" : "Biography information for Fleur Anderson"}
}
, "tablingMemberConstituency" : {"_value" : "Putney"}
, "tablingMemberPrinted" : [{"_value" : "Fleur Anderson"}
], "uin" : "26770"}
, {"_about" : "http://data.parliament.uk/resources/1698108", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1698108/answer", "answerText" : {"_value" : " In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.<\/p> <\/p> Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal, HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis and it is its policy to collect tax where it has the ability to do so.<\/p> <\/p> As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HMRC in the last 12 months.<\/p> <\/p> When HMRC opens an enquiry, the information sheet provided includes information about a taxpayer\u2019s right to apply to the First Tier Tribunal for the enquiry to be closed. One of the grounds for making such an application is where there has been an excessive delay during which a taxpayer has not received any communication from HMRC.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-03-28", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-03-28T13:40:28.597Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-03-22", "_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, pursuant to the Answer of 21 March 2024 to Question 19192 on Tax Avoidance, whether it is his Department's policy to cease recovery of any liabilities incurred before December 2010 in cases where a taxpayer has not received an update for a period of 12 months or more from the initial date of an open enquiry or assessment.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4769", "label" : {"_value" : "Biography information for Daisy Cooper"}
}
, "tablingMemberConstituency" : {"_value" : "St Albans"}
, "tablingMemberPrinted" : [{"_value" : "Daisy Cooper"}
], "uin" : "20111"}
, {"_about" : "http://data.parliament.uk/resources/1696817", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1696817/answer", "answerText" : {"_value" : " In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.<\/p> However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis.<\/p> HMRC continues to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to their use of disguised remuneration (DR) loans, in accordance with their published DR settlement terms and HMRC\u2019s Litigation and Settlement Strategy<\/p>
As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HMRC in the last 12 months.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-03-21", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-03-21T16:39:29.767Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-03-18", "_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, pursuant to the Answer of 12 March 2024 to Question 17136 on Tax Avoidance, whether it is HMRC\u2019s policy to seek to recover tax due for liabilities incurred before December 2010, where a taxpayer has not received correspondence relating to an open compliance check for longer than 12 months.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4769", "label" : {"_value" : "Biography information for Daisy Cooper"}
}
, "tablingMemberConstituency" : {"_value" : "St Albans"}
, "tablingMemberPrinted" : [{"_value" : "Daisy Cooper"}
], "uin" : "19192"}
, {"_about" : "http://data.parliament.uk/resources/1696822", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1696822/answer", "answerText" : {"_value" : "