Enquiry on Doctors & Nurses Affected by The 2019 Loan Charge

The request was partially successful.

Dear HM Revenue and Customs,

In Parliamentary Written Question 198777 ʺhow many (a) doctors and (b) nurses will be subject to the 2019 Loan Chargeʺ Mel Stride answered that ʺHMRC data indicates that fewer than 3% of those affected work in medical services (doctors and nurses) and teachingʺ

https://www.parliament.uk/business/publi...

1. Please provide the data sources or a description of the data sources used to determine the 3% figure.

2. Please specify the time period covered by the sources in 1) to determine the 3% figure?

Yours faithfully,

Colin Campbell

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

Our ref: FOI2018/02782

Dear Dr Campbell,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 18th December 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 Team, HM Revenue and Customs

1 Attachment

Dear Dr Campbell,

I am writing in response to your request for information, received 18th
December.

Yours sincerely,

HMRC Freedom of Information Team

Dear [email address] on behalf of FOI Team,

My request asked for a description of data sources and time periods used for the data indicating that 3% of those affected by the Loan Charge work in medical services and teaching.

I do not believe you have answered my question because for contractors who were employed (the employer in this instance is not the end client but the intermediary company owned by the arrangement promoter):

(a) The trade classification data you mention is used to classify the work of their employer i.e. a the intermediary company could have many contractors as employees working in different sectors which would not be shown by the trade classification data for the company
(b) The tax returns of many employees would not indicate which sector they contracted in but show their employer name (which does not indicate which sector they worked in) and would not indicate the end client or their job title

Please tell me:

(1) Any other data sources used to arrive at the 3% figure
(2) If there were no other data sources, how could you derive the sector in which those affected work with any degree of accuracy from the sources you have detailed
(3) Have the figures used by the Treasury been independently verified or approved?

Yours sincerely,

Colin Campbell

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

Our ref: FOI2019/00227

Dear Dr Campbell,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 25th 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 Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

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

1 Attachment

Dear Dr Campbell,

I am writing in response to your request for information, received 25th
January.

Yours sincerely,

HMRC Freedom of Information Team