Disguised Remuneration definition and use

Mae'r ymateb i'r cais hwn yn hwyr iawn. Yn ôl y gyfraith, ym mhob amgylchiad, dylai Cyllid a Thollau Ei Mawrhydi fod wedi ymateb erbyn hyn. (manylion). Gallwch gwyno drwy yn gofyn am adolygiad mewnol.

Dear HM Revenue and Customs,

1) Can you please tell me when the term "Disguised Remuneration" was first used by HMRC..

2) Can you provide me with the HMRC document that contains the first usage of the term "Disguised Remuneration"

3) Can you provide me with the formal definition of Disguised Remuneration used by HMRC?

4) Can you provide examples of the term "Disguised Remuneration" used by HMRC before 9 December 2010.

Yours faithfully,

Chris Sawyer

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2018/01308

Dear Mr Sawyer,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 22nd June which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team