Counter-Avoidance
Freedom of Information Team
S1715
6 Floor
Stephen Smith
Central Mail Unit
Newcastle Upon Tyne
By em
ail: request-509979-
NE98 1ZZ
xxxxxxxx@xxxxxxxxxxxxxx.xxx
Email
xxx.xxxxxxx@xxxx.xxx.xxx.xx
Web
www.gov.uk
Date: 11 September 2018
Our ref:
FOI2018/01820
Dear Stephen Smith
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 14 August, for the following information:
“It has been announced to the media several thousand people have expressed an interest in
CSLO2
Please can you advise:
1) how many of those registered have been sent a follow up communication detailing the
individuals specific accurately 'calculated' liability
2) how many of those registered are still in the 'follow up' pipeline
3) what happens to those that you fail to follow up in a timely manner”
I have assumed you are specifically seeking information in respect of the Disguised
Remuneration (DR) ‘settlement terms’ published on 7 November 2017 at:
www.gov.uk/government/publications/disguised-remuneration-detailed-settlement-
terms/disguised-remuneration-detailed-settlement-terms which some are referring to as
CLSO2. This is not a Contactor Loans ‘settlement opportunity’, the settlement terms apply
across Disguised Remuneration scheme users. If this was not your intention please let me
know.
HM Revenue and Customs (HMRC) are prioritising cases where users have expressed an
interest to settle their tax affairs under the disguised remuneration (DR) settlement terms
issued on 7 November 2017. All users who registered their interest to settle by 31 May 2018
should now have received a settlement pack. We have also advised agents representing
groups of users what information is required from customers to progress their cases.
We are also prioritising expressions of interest to settle received after 31 May 2018 so that
users receive their settlement packs as soon as possible and have every opportunity to
submit them by the 30 September 2018.
Where users have subsequently provided the required information, we have referred these
cases to our settlement teams for consideration and to progress towards settlement. On the
most current information available, I can confirm that we have sent accurate calculations to
majority of those users who have provided us with all the required information. In the
Information is available in large print, audio and Brail e formats.
Text Relay service prefix number – 18001
meantime we continue to work with the remaining users to progress their cases towards
settlement.
HMRC takes a co-ordinated approach when allocating resources to enquiry and other
compliance related work. Compliance staff can be assigned to a variety of tasks depending
on their skills and our business requirements. This enables a flexible approach when
deploying resources to tackle compliance risks and support key operational priorities like the
settlement of DR avoidance cases.
We anticipate that flexible resourcing from within the Counter-Avoidance directorate and
across wider HMRC Customer Compliance Group directorates will enable us to progress
towards settlement, all those users who have approached HMRC and provide the required
information by 30 September 2018. All users that provide us with the required information to
settle by 30 September will be processed before April 2019.
Outside of the act, you might be interested in these recent information requests published on
whatdotheyknow.com regarding number of registration of interests in settling under the
disguised remuneration settlement terms published on 7 November 2017 and HMRC
resourcing to support the settlement of DR cases:-
https://www.whatdotheyknow.com/request/number_of_individuals_who_regist#incom
ing-1190854
https://www.whatdotheyknow.com/request/settlement_resources#incoming-1227389
https://www.whatdotheyknow.com/request/disguised_remuneration_settlemen_3#inc
oming-1210931
You also might like to be aware that on 18 July 2018 a ‘HMRC issue briefing: disguised
remuneration charge on loans’ was published on GOV.UK. This provides additional
information about the loan charge and is available at:
www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-
on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans
If you are not satisfied with this reply you may request a review within two months by
em
ailing xxx.xxxxxx@xxxx.xxx.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 make a complaint to
the Information Commissioner’s Office (ICO). Instructions about this process are available at
the following
link: https://ico.org.uk/concerns/
Yours sincerely,
Freedom of Information Team
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