DR settlement terms proposal history

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

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Dear HM Revenue and Customs,

With reference to the Disguised remuneration: detailed settlement terms found here https://www.gov.uk/government/publicatio...

1a) Please tell me the date when the settlement terms were first proposed internally within HMRC.

1b) Please give me a copy of the internal HMRC document which proposed the settlement terms, redacted where required.

2) Please tell me which HMRC department(s) were involved in the proposal of the settlement terms.

3) Was the Treasury notified that these settlement terms would be made available to individuals and, if so, on what date was the Treasury first notified?

4) When the 2019 Loan Charge was proposed to the Treasury Ministers in September 2015 was there mention of any settlement terms being available to individuals affected by the 2019 Loan Charge?

Yours faithfully,

Chris Sawyer

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

Our ref: FOI2018/01315

Dear Mr Sawyer,

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HMRC Freedom of Information Act Team