Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Mr Kevin Duffy
Newcastle Upon Tyne
NE98 1ZZ
By email:
xxxxxxxxxxxxxxxxxxxxxxx@xxxxxxxxxxxxxx.xxx
Email
xxx.xxxxxxx@xxxx.xxx.xx
Web
www.gov.uk
Date: 30 March 2020
Our ref:
FOI2020/00488
Dear Mr Duffy
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 28 February, for the following
information:
“Please can you confirm, for each of the previous 3 tax years the specific budget spend for:
1. HMRC costs spent to challenge/investigate/pursue individuals for the Disguised
Remuneration Loan Charge
2. HMRC costs spent to challenge/investigate/pursue promoters of Disguised Remuneration
Loan Schemes
3. Revenue raised from individuals (actual money paid not total value of any Time To Pay
arrangements) in relation to Disguised Remuneration Loan Schemes.
We have interpreted your request as asking how much it has cost us to challenge,
investigate individual DR scheme users and pursue promoters of disguised remuneration
(DR) loan charge schemes. You also want to know how much we have spent in collecting
money from those individuals (not including Time to Pay arrangements).
We do not hold this information. We hold high level costs for running the department and we
can attribute sums to specific business areas. However, we cannot further break down the
sums to cost tasks undertaken by those business areas.
Outside of the FOIA
Although we cannot answer your request, we can tell you since the loan charge was
announced at Budget 2016 and up to 30 June 2019, we have agreed around 8,000
settlements with employers and individuals. This brings into charge around £2 billion. These
figures will include settlements agreed under a Time to Pay arrangement and are likely to
change as more cases are settled after the pause in settlement following the Loan Charge
Review.
If you are not satisfied with this reply you may request a review within two months by
emailing
xxx.xxxxxx@xxxx.xxx.xx, or by writing to the address at the top right-hand side of
this letter.
If you are not content with the outcome of an internal review you can
complain to the
Information Commissioner’s Office.
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
Yours sincerely,
HMRC Freedom of Information Team
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