Tax refunds blocked due to loan charge

Matt Smith made this Rhyddid Gwybodaeth request to Cyllid a Thollau Ei Mawrhydi

Automatic anti-spam measures are in place for this older request. Please let us know if a further response is expected or if you are having trouble responding.

Roedd y cais yn rhannol lwyddiannus.

Dear HM Revenue and Customs,

Can you please provide the number of taxpayers who were due a tax refund for the tax year 2018-19, and whose refund has not been paid as of today?

Of these, can you please clarify how many of the above were also linked to the Loan Charge or Disguised Remuneration (for example because HMRC anti avoidance team had opened an enquiry on them, and/or the subject had previously reported loans or paid benefit in kind tax on loans etc.)

I look forward to hearing from you.

Yours faithfully,

Matt Smith

HMRC FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2021/00116

Dear Mr Smith,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 13th January 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 Depart ment for answer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

HMRC FOI Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr Smith,

We are writing in response to your request for information, received 13
January.

Yours sincerely,

HMRC Freedom of Information Team

Dear HMRC FOI Team,

Thanks for your response to my request. I find it hard to believe your case management system does not allow to search and aggregate by keywords or tags. Anyway, for the purpose of trying to get some information out of this, I would like to submit the following questions:

A - can you please provide the number of tax returns (relating to fiscal year 2018-19) that were received by HMRC during the months of SEPTEMBER 2020 and OCTOBER 2020. If possible for each of the two months please indicate how many returns were submitted for the first time, or amended.
B - for all the returns above (or if too many, for the amended ones only) can you please disclose how many resulted in a repayment due to the taxpayer (ie they payed too much tax for that year) irrespective of whether they actually requested a repayment or not.
C - of all cases above, can you please disclose how many repayments were made, and how many are still pending as of today.

If your IT infrastructure does not allow to extract the information above automatically, and manual processing is required, please provide as many as you can. If it is easier you can limit your search to returns submitted electronically, eg via PTA.

Yours sincerely,

Matt Smith

HMRC FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2021/02805

Dear Mr Smith,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 3rd March 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 a nswer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

HMRC FOI Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr Smith,

We are writing in response to your request for information, received 3
March.

Yours sincerely,

HMRC Freedom of Information Team