Disguised Remuneration definition and use

Chris Sawyer made this Freedom of Information request to HM Revenue and Customs

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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, HM Revenue and Customs

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
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on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team