This is an HTML version of an attachment to the Freedom of Information request 'How many were made insolvent/bankrupt by HMRC?'.

Freedom of Information Team  
 6 Floor 
Central Mail Unit 
Malathi Sriram 
Newcastle Upon Tyne 
NE98 1ZZ 
By email: 
 Date:                4 November 2020 
Our ref: 
Dear Malathi Sriram 
Freedom of Information Act 2000 (FOIA) 
Thank you for your request, which was received on 7 October, for the following information: 
“I would like to know how many clients of HMRC are made bankrupt/insolvent by HMRC for 
Loan Charge or Disguised renumeration?” 
We have not petitioned the courts for any bankruptcies relating to customers purely subject 
to the loan charge, which was introduced in April 2019. Please note, however, some 
customers subject of petitions related to other HMRC debts or debts from other creditors and 
who are liable to the loan charge may find any outstanding HMRC debts (including the loan 
charge) then appear on the petition. 
We do not keep statistics that allow us to specifically identify Disguised Remuneration cases 
and the result of their progress through the enforcement journey to a bankruptcy petition. 
We will only ever consider pursuing bankruptcy as a last resort, for example where the 
customer is refusing to pay but could do so.  Customers who are concerned about how to 
pay their loan charge or disguised remuneration tax liabilities are encouraged to get in touch 
with us to agree how to settle their affairs. 
If you are not satisfied with this reply you may request a review within two months by 
emailing, 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 complain to the 
Information Commissioner’s Office.
Yours sincerely, 
HM Revenue and Customs 
Information is available in large print, audio and Braille formats. 
Text Relay service prefix number – 18001