{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2018-12-05T21%3A46%3A16.975Z&answeringDeptSortName=Treasury", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?max-ddpModified.=2018-12-05T21%3A46%3A16.975Z&answeringDeptSortName=Treasury", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2018-12-05T21%3A46%3A16.975Z&answeringDeptSortName=Treasury&_metadata=all", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&max-ddpModified.=2018-12-05T21%3A46%3A16.975Z&answeringDeptSortName=Treasury", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2018-12-05T21%3A46%3A16.975Z&answeringDeptSortName=Treasury", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?max-ddpModified.=2018-12-05T21%3A46%3A16.975Z&answeringDeptSortName=Treasury", "items" : [{"_about" : "http://data.parliament.uk/resources/1019804", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1019804/answer", "answerText" : {"_value" : "

Disguised Remuneration schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. When taking into account the loan they received, loan scheme users have on average twice as much income as the average UK taxpayer.<\/p>

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HMRC data indicates that fewer than 3% of those affected work in medical services (doctors and nurses) and teaching. Further information can be found in HMRC\u2019s issue briefing: https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans<\/a>.<\/p>

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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>

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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>

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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>"} , "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" : "2018-12-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "198778"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-12-12T14:03:03.67Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Health Professions: 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, how many (a) doctors and (b) nurses will be subject to the 2019 Loan Charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1591", "label" : {"_value" : "Biography information for Tim Farron"} } , "tablingMemberConstituency" : {"_value" : "Westmorland and Lonsdale"} , "tablingMemberPrinted" : [{"_value" : "Tim Farron"} ], "uin" : "198777"} , {"_about" : "http://data.parliament.uk/resources/1019806", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1019806/answer", "answerText" : {"_value" : "

Disguised Remuneration schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. When taking into account the loan they received, loan scheme users have on average twice as much income as the average UK taxpayer.<\/p>

<\/p>

HMRC data indicates that fewer than 3% of those affected work in medical services (doctors and nurses) and teaching. Further information can be found in HMRC\u2019s issue briefing: 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>"} , "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" : "2018-12-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "198777"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-12-12T14:03:03.747Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-04", "_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 effect of the 2019 Loan Charge on the number of bankrupts.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1591", "label" : {"_value" : "Biography information for Tim Farron"} } , "tablingMemberConstituency" : {"_value" : "Westmorland and Lonsdale"} , "tablingMemberPrinted" : [{"_value" : "Tim Farron"} ], "uin" : "198778"} , {"_about" : "http://data.parliament.uk/resources/1019818", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1019818/answer", "answerText" : {"_value" : "

The revenue raised by any new tax or levy would depend on the way it is designed, including how the tax base is defined, how the tax is structured, and the rate or rates of taxation applied to the base. It would also depend on the economic circumstances at the time the tax or levy is introduced.<\/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" : "2018-12-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-12-11T10:42:43.707Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Social Services: Finance"} , "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 he has made an estimate of the revenue that will accrue to the public purse from an age-related levy to pay for social care; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4471", "label" : {"_value" : "Biography information for Rachael Maskell"} } , "tablingMemberConstituency" : {"_value" : "York Central"} , "tablingMemberPrinted" : [{"_value" : "Rachael Maskell"} ], "uin" : "198890"} , {"_about" : "http://data.parliament.uk/resources/1019874", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1019874/answer", "answerText" : {"_value" : "

The below figures for FTE staff employed by the Prudential Regulation Authority are published in the Bank of England\u2019s Annual Reports and Accounts (BoE ARA) over the last five years.<\/p>

<\/p>