Dear HMRC FOI Team,

Can you please provide details of any internal policy that instructs the team to block or delay any repayment due to taxpayers if they are supposed to pay the loan charge or if they were involved in Disguised Remuneration schemes?

If such a policy does not exist, please provide a copy of all communications (emails etc) from/to Mary Aiston that contain the keywords "Loan Charge" and "repayment"(*) , during the years 2019 and 2020. (Should this generate too many results, please reduce the period to September 2019 to September 2020).

I look forward to hearing from you.

Yours sincerely,

Matt Smith

FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2021/07802

Dear Mr Smith,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 21st April which has been passed to
HMRC's Freedom of Information Team.

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Yours sincerely

HMRC Freedom of Information Act Team

FOI Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr Smith,

We are writing in response to your request for information, received 21
April.

Yours sincerely,

HMRC Freedom of Information Team