Legitimate Reasons for Loan - Loan Charge

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Dear HM Revenue and Customs,

On 21/11/2018 in evidence to the Treasury Committee, Jon Thompson referred to a "legitimate reason" for having a loan
(Q231 here http://data.parliament.uk/writtenevidenc...)

Please provide copies of all HMRC materials and guidance which refer to policies or procedures regarding the illegitimacy of a loan.

Yours faithfully,

S Christie

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

Our ref: FOI2018/02743

Dear S Christie,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 12th 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
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The Team will arrange for a reply to be sent to you which will either
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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 S Christie,

I am writing in response to your request for information, received 12th

Yours sincerely,

HMRC Freedom of Information Team