2019 Loan Charge

Martin James made this Freedom of Information request to HM Revenue and Customs

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

The request was successful.

Dear HM Revenue and Customs,

My request concerns the 2019 disguised remuneration loan charge.

1) Was it HMRC or the Government who originally came up with the idea of a loan charge?

2) When was the idea first broached?

3) When did the Government and HMRC agree to introduce loan charge legislation?

4) When did HMRC first start working on the legislation?

For (2) to (4), month and year will suffice.

Yours faithfully,

Martin James

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

Our ref: FOI2018/00884

Dear Martin James,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 24th April 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

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Mr James,

Please find attached HMRC's response to your information request.

Yours sincerely,

Freedom of Information Team