https://questions-statements.parliament.uk/written-statements/detail/2019-12-20/hcws14<\/a>.<\/p> <\/p>
There are no plans to issue a command paper.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-10-25", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-10-25T07:39:01.98Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-10-18", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Disguised Remuneration Loan Charge Review"}
, "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 plans to issue a Command Paper in relation to the Disguised remuneration: independent loan charge review.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4467", "label" : {"_value" : "Biography information for Drew Hendry"}
}
, "tablingMemberConstituency" : {"_value" : "Inverness, Nairn, Badenoch and Strathspey"}
, "tablingMemberPrinted" : [{"_value" : "Drew Hendry"}
], "uin" : "203340"}
, {"_about" : "http://data.parliament.uk/resources/1612778", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1612778/answer", "answerText" : {"_value" : "
Following Lord Morse\u2019s Independent Loan Charge Review in 2019, HMRC established the Disguised Remuneration (DR) Repayment Scheme 2020 to repay voluntary payments that taxpayers had agreed to make as part of settlements concluded before changes were made to the scope of the Loan Charge. Individuals and employers had until 30 September 2021 to apply to HMRC for a refund or waiver.<\/p>
<\/p>
HMRC repays amounts that were paid in DR scheme settlements, and/or waives amounts of instalments due that have not yet been paid if certain conditions are met.<\/p>
<\/p>
By the end of March 2023, HMRC had processed over 2450 applications, of which over 1400 had received either a repayment, a waiver, or both. Over 1000 of the applications processed at that date were either invalid or ineligible. The total value of repayments, waivers or both that have been made by that date was over £180 million.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-04-27", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-04-27T09:09:56.333Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-04-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Disguised Remuneration Loan Charge Review"}
, "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 people have been refunded by HMRC due to changes made by the Morse Review; and what the total amount of money refunded is.", "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" : "182076"}
, {"_about" : "http://data.parliament.uk/resources/1563452", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1563452/answer", "answerText" : {"_value" : "
Following Lord Morse\u2019s Independent Loan Charge Review in 2019, HMRC established the Disguised Remuneration (DR) Repayment Scheme 2020 to repay voluntary payments that taxpayers had agreed to make as part of settlements concluded before changes were made to the scope of the Loan Charge. Individuals and employers had until 30 September 2021 to apply to HMRC for a refund or waiver.<\/p>
<\/p>
HMRC repays amounts that were paid in DR scheme settlements, and/or waives amounts of instalments due that have not yet been paid if certain conditions are met.<\/p>
<\/p>
By the end of November 2022, HMRC had processed approximately 2400 applications, of which approximately 1375 had received either a repayment, a waiver, or both. Over 1000 of the applications processed at that date were either invalid or ineligible.<\/p>
<\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-01-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-01-12T14:49:16.437Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-12-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Disguised Remuneration Loan Charge Review"}
, "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 people who have requested a refund under the changes resulting from the Morse Review have been refunded by Her Majesty's Revenue and Customs.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/114", "label" : {"_value" : "Biography information for Tim Loughton"}
}
, "tablingMemberConstituency" : {"_value" : "East Worthing and Shoreham"}
, "tablingMemberPrinted" : [{"_value" : "Tim Loughton"}
], "uin" : "114508"}
, {"_about" : "http://data.parliament.uk/resources/1540252", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1540252/answer", "answerText" : {"_value" : "Following Lord Morse\u2019s Independent Loan Charge Review in 2019, HMRC established the Disguised Renumeration (DR) Repayment Scheme 2020 to repay voluntary payments that taxpayers had agreed to make as part of settlements concluded before changes were made to the scope of the Loan Charge. Individuals and employers had until 30 September 2021 to apply to HMRC for a refund or waiver.<\/p>
HMRC repays amounts that were paid in DR scheme settlements, and/or waives amounts of instalments due that have not yet been paid if certain conditions are met.<\/p>
<\/p>
As of 28 October 2022, HMRC had processed over 2350 applications, of which over 1350 had received either a repayment, a waiver, or both. Over 1000 of the applications processed at that date were either invalid or ineligible.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2022-11-15", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-11-15T15:13:42.48Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-11-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Disguised Remuneration Loan Charge Review"}
, "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 and what proportion of people seeking refunds due to the changes recommended by the Morse Review have been refunded by HMRC.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4591", "label" : {"_value" : "Biography information for Sarah Olney"}
}
, "tablingMemberConstituency" : {"_value" : "Richmond Park"}
, "tablingMemberPrinted" : [{"_value" : "Sarah Olney"}
], "uin" : "80825"}
, {"_about" : "http://data.parliament.uk/resources/1521430", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1521430/answer", "answerText" : {"_value" : "
I refer my hon. Member to the answer that was given to the Question UIN 59171.<\/p>
<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"}
}
, "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"}
, "answeringMemberPrinted" : {"_value" : "Richard Fuller"}
, "dateOfAnswer" : {"_value" : "2022-10-21", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-10-21T12:24:21.007Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-10-12", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Disguised Remuneration Loan Charge Review"}
, "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 people seeking refunds due to the changes made by the Morse Review have been refunded by HMRC to date.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3966", "label" : {"_value" : "Biography information for Ian Murray"}
}
, "tablingMemberConstituency" : {"_value" : "Edinburgh South"}
, "tablingMemberPrinted" : [{"_value" : "Ian Murray"}
], "uin" : "61848"}
, {"_about" : "http://data.parliament.uk/resources/1503622", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1503622/answer", "answerText" : {"_value" : "
The Independent Loan Charge Review, led by Lord Morse, drew upon all the available evidence and expert advice to consider the appropriateness of the Loan Charge as a policy response, and its impact on individuals, reflecting the main concerns that had been raised by MPs and campaigners. Lord Morse had full discretion over how the review was run, which stakeholders he engaged with, and the recommendations he made.<\/p>
<\/p>
The Government recognised the concerns raised by the Review and accepted all but one of the Review\u2019s 20 recommendations. The Government implemented a number of changes to the Loan Charge which were enacted in Finance Act 2020. On 3 December 2020, HMRC published a full report to Parliament on the implementation of the review recommendations. This report set out how\u202fHMRC\u202fhas delivered the 19 recommendations which were accepted by the Government.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"}
}
, "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"}
, "answeringMemberPrinted" : {"_value" : "Richard Fuller"}
, "dateOfAnswer" : {"_value" : "2022-09-16", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-09-16T11:14:51.467Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-09-02", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Disguised Remuneration Loan Charge Review"}
, "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 Independent Loan Charge Review: report on the policy and its implementation, published in December 2019, if he will make an assessment of the adequacy of access to information given to Lord Morse to enable him to report on HMRC\u2019s approach to implementing the Loan Charge.", "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" : "45310"}
, {"_about" : "http://data.parliament.uk/resources/1468033", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1468033/answer", "answerText" : {"_value" : "
The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. The forecast was last revised at Spring Statement 2022, with the latest estimated overall Exchequer yield of £3.4 billion for the entire package, which includes the Loan Charge.<\/p>
<\/p>
In September 2019, the Government commissioned an Independent Review into the Loan Charge, led by Lord Morse. The Government accepted 19 of the 20 recommendations made by the review. Changes to the Loan Charge were estimated to reduce the forecast yield by £745 million at Budget 2020.<\/p>
<\/p>
HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Approximately 80 per cent of the £3.3 billion HMRC brought into charge through DR settlements between Budget 2016 and the end of March 2021 was from employers.<\/p>
<\/p>
However, HMRC will consider other options to collect the tax where collection from the employer is not possible, such as when the employer no longer exists or is based offshore.<\/p>
<\/p>
Following Lord Morse\u2019s Independent Loan Charge Review in 2019, HMRC established the DR Repayment Scheme 2020 to repay voluntary payments that taxpayers had agreed to make as part of settlements concluded before changes were made to the scope of the Loan Charge. Individuals and employers had until 30 September 2021 to apply to HMRC for a refund or waiver.<\/p>
<\/p>
HMRC repays amounts that were paid in DR scheme settlements, and/or waives amounts of instalments due that have not yet been paid if certain conditions are met.<\/p>
<\/p>
As of 3 June 2022, HMRC had processed approximately 1900<\/del> 2100<\/ins> applications, of which approximately 1300 had received either a repayment, a waiver, or both. Approximately 600<\/del> 800<\/ins> of the applications processed at that date were either invalid or ineligible.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"}
}
, "answeringMemberConstituency" : {"_value" : "North East Bedfordshire"}
, "answeringMemberPrinted" : {"_value" : "Richard Fuller"}
, "dateOfAnswer" : {"_value" : "2022-06-15", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "true", "_datatype" : "boolean"}
, "previousAnswerVersion" : {"_about" : "http://data.parliament.uk/resources/1468033/answer/previousversion/6499", "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"}
}
, "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"}
, "answeringMemberPrinted" : {"_value" : "Lucy Frazer"}
}
, "questionFirstAnswered" : [{"_value" : "2022-06-15T16:07:03.283Z", "_datatype" : "dateTime"}
], "questionFirstMinisteriallyCorrected" : [{"_value" : "2022-10-17T16:20:30Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-06-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Disguised Remuneration Loan Charge Review"}
, "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 people seeking refunds due to the changes made by the Morse Review have been refunded by HMRC.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"}
}
, "tablingMemberConstituency" : {"_value" : "Strangford"}
, "tablingMemberPrinted" : [{"_value" : "Jim Shannon"}
], "uin" : "13727"}
, {"_about" : "http://data.parliament.uk/resources/1420107", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1420107/answer", "answerText" : {"_value" : "The Government announced the Loan Charge at Budget 2016, deciding that the Loan Charge is the right way to tackle and draw a line under the use of Disguised Remuneration (DR) schemes.<\/p>
<\/p>
The Independent Loan Charge Review was led by Lord Morse in 2019. The Review drew upon all the available evidence and expert advice to consider the appropriateness of the Loan Charge as a policy response and its impact on individuals, reflecting the main concerns that had been raised by MPs and campaigners.<\/p>
<\/p>
The Government recognised the concerns raised by the Review and accepted 19 of the Review\u2019s 20 recommendations. The Government implemented a number of changes to the Loan Charge, which were enacted in Finance Act 2020.<\/p>
<\/p>
On 3 December 2020, HMRC published a full report to Parliament on the implementation of the review recommendations. This report set out how HMRC had delivered the 19 recommendations which were accepted by the Government.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"}
}
, "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"}
, "answeringMemberPrinted" : {"_value" : "Lucy Frazer"}
, "dateOfAnswer" : {"_value" : "2022-02-14", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-02-14T15:35:06.98Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-02-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Disguised Remuneration Loan Charge Review"}
, "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 implementing the recommendations of the Morse Review into the Loan Charge; and what work remains outstanding.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4433", "label" : {"_value" : "Biography information for Thangam Debbonaire"}
}
, "tablingMemberConstituency" : {"_value" : "Bristol West"}
, "tablingMemberPrinted" : [{"_value" : "Thangam Debbonaire"}
], "uin" : "119661"}
, {"_about" : "http://data.parliament.uk/resources/1216769", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1216769/answer", "answerText" : {"_value" : "
Disguised Renumeration (DR) schemes seek to avoid tax by paying users their earnings in the form of loans, usually via an offshore trust, so that neither Income Tax nor National Insurance Contributions are paid on the income channelled through the scheme.<\/p>
<\/p>
The Loan Charge was designed to tackle DR tax avoidance schemes. The Independent Loan Charge Review led by Sir Amyas Morse assessed the impact of the policy on affected taxpayers and concluded that it was right for the Loan Charge to remain in force, and for the Government to seek to collect the tax due. However, the Review did also raise a number of concerns.<\/p>
<\/p>
The Government accepted all but one of the recommendations made by the Review. The Government is currently legislating to implement these changes to the Loan Charge in the Finance Bill.<\/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" : "2020-06-29", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "63318"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-06-29T16:47:12.863Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-06-23", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Disguised Remuneration Loan Charge Review"}
, "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 plans he has to bring forward legislative proposals to implement the recommendations contained in Sir Amyas Morse's Loan Charge review published in December 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4048", "label" : {"_value" : "Biography information for Caroline Nokes"}
}
, "tablingMemberConstituency" : {"_value" : "Romsey and Southampton North"}
, "tablingMemberPrinted" : [{"_value" : "Caroline Nokes"}
], "uin" : "63317"}
, {"_about" : "http://data.parliament.uk/resources/1217052", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1217052/answer", "answerText" : {"_value" : "
An estimated 1,000 individuals and 1,000 employers who have already settled their disguised remuneration liability will be due a repayment of voluntary restitution.<\/p>
<\/p>
HMRC do not have estimates of the number who have entered insolvency or sold properties.<\/p>
<\/p>
HMRC currently estimate that about £380m of voluntary restitution could be refunded to employers and individuals as a result of the change, with the vast majority estimated to be due to employers. The final value could depend on whether all eligible taxpayers claim their refund and whether, in line with the recommendation of the independent review accepted by the Government, refunds need to be reduced to prevent an unintended windfall, for example where an employer has enjoyed corporation tax relief on the voluntary restitution that they paid.<\/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" : "2020-06-29", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "63197"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-06-29T09:07:06.147Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-06-23", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Disguised Remuneration Loan Charge Review"}
, "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 Sir Amyas Morse's Review of the Loan Charge, what estimate he has made of the the number of people now due for a repayment of Voluntary Restitution relating to payroll loan schemes covered by the 2019 Loan Charge; and of those cases how many (a) companies and individuals have already entered into insolvency and (b) individuals are known to have sold a property in order to pay the Voluntary Restitution which will now be repaid.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/54", "label" : {"_value" : "Biography information for Sir Julian Lewis"}
}
, "tablingMemberConstituency" : {"_value" : "New Forest East"}
, "tablingMemberPrinted" : [{"_value" : "Dr Julian Lewis"}
], "uin" : "63196"}
], "itemsPerPage" : 10, "next" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&hansardHeading=Disguised+Remuneration+Loan+Charge+Review", "page" : 0, "startIndex" : 1, "totalResults" : 27, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]}
}