https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans<\/a>.<\/p> <\/p>
HMRC is working hard to help individuals to get out of tax avoidance for good. HMRC does not want to make anybody bankrupt and very few cases ever reach that stage.<\/p>
<\/p>
HMRC has simplified the process for those who choose to settle their use of avoidance schemes before the charge arises, so that those earning less than £50,000 a year and no longer engaging in tax avoidance can agree a payment plan of up to five years without the need for detailed supporting information. There is no maximum period within which an overall settlement can be agreed, and HMRC will deal with individual cases appropriately and sympathetically.<\/p>
<\/p>
Since the announcement of the 2019 loan charge at Budget 2016, HMRC has agreed settlements on disguised remuneration schemes with employers and individuals of over 650 million pounds. More than 90% of this amount was collected from employers, with less than 10% from individuals.<\/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" : "2018-12-14", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "199328"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-14T13:52:55.82Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-05", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Bankruptcy: 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 will be made bankrupt as a result of the 2019 Loan Charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1441", "label" : {"_value" : "Biography information for Lord Bellingham"}
}
, "tablingMemberConstituency" : {"_value" : "North West Norfolk"}
, "tablingMemberPrinted" : [{"_value" : "Sir Henry Bellingham"}
], "uin" : "199329"}
, {"_about" : "http://data.parliament.uk/resources/515226", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/515226/answer", "answerText" : {"_value" : "
The information is not held in the form requested.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2016-05-04", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2016-05-04T12:28:03.717Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2016-04-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Evasion: Prosecutions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, how many companies have been prosecuted for tax evasion during the last 10 years; and what revenue has been recovered as a result of those prosecutions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1441", "label" : {"_value" : "Biography information for Lord Bellingham"}
}
, "tablingMemberConstituency" : {"_value" : "North West Norfolk"}
, "tablingMemberPrinted" : [{"_value" : "Sir Henry Bellingham"}
], "uin" : "35377"}
, {"_about" : "http://data.parliament.uk/resources/515227", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/515227/answer", "answerText" : {"_value" : "
HM Revenue and Customs (HMRC) holds a central record of the number of individuals subject to criminal investigation for tax evasion, together with subsequent prosecutions covering the period from 2011/12 to 2014/15. HMRC does not hold a central record of the number of prosecutions and convictions broken down in this way for earlier years.<\/p>
<\/p>
The total number of criminal prosecutions of individuals for tax evasion during the period 2011/12 to 2014/15 was 2404. 'Revenue Loss Prevented' is the HMRC management information measure recorded in such cases and the total amount of Revenue Loss Prevented from 2011/12 to 2014/15 was £ 5,070,538,527.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2016-05-04", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2016-05-04T12:31:50.38Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2016-04-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Evasion: Prosecutions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, how many people have been prosecuted for tax evasion during the last 10 years; and what revenue has been recovered as a result of those prosecutions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1441", "label" : {"_value" : "Biography information for Lord Bellingham"}
}
, "tablingMemberConstituency" : {"_value" : "North West Norfolk"}
, "tablingMemberPrinted" : [{"_value" : "Sir Henry Bellingham"}
], "uin" : "35378"}
, {"_about" : "http://data.parliament.uk/resources/175838", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/175838/answer", "answerText" : {"_value" : "
Small businesses are the lifeblood of our economy, and the UK is a great place to start a business. At the start of 2014 there were 5.2 million small businesses in the UK, an increase of 760,000 since 2010. These small businesses employ 12.1 million people \u2013 48% of total UK private sector employment \u2013 and have a combined annual turnover of £1.2 trillion: 33% of the UK private sector total. The government has backed small businesses, including with 25,000 Start Up Loans, tax incentives for investment, and the £2000 Employment Allowance which means 450,000 businesses now pay no employers NICs.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2015-01-27", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2015-01-27T15:33:37.373Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2015-01-21", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "New Businesses"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, what recent assessment he has made of the effect of small business start-ups on the wider economy; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1441", "label" : {"_value" : "Biography information for Lord Bellingham"}
}
, "tablingMemberConstituency" : {"_value" : "North West Norfolk"}
, "tablingMemberPrinted" : [{"_value" : "Mr Henry Bellingham"}
], "uin" : "907256"}
], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 6, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]}
}