"Tackling disguised remuneration" - policy impact assessments

The request was refused by HM Revenue and Customs.

Dear Sirs,

In an answer dated 14 June 2018 to a FOI request made by Mr Colin Wight (link: https://www.whatdotheyknow.com/request/4...), HMRC revealed, with respect their decision to introduce a retrospective "new charge" going back 20 years, aimed specifically at contractors, and expected to cause grave distress to individuals who never broke any law, the following, astonishing facts:

"No estimate of the number of insolvencies was produced at the time the policy paper was


"No estimate of the number of individuals affected by a breakdown of their family was produced"

This seems to suggest (and one would hope) that HMRC has since produced such assessments.

I am hereby asking HMRC:

1/ to indicate whether this is the case, and if so,
- the date
- the methodology used
- and the result of these assessments.

2/ How they have arrived to the figure in the following statement :

"this measure is expected to affect up to 40 000 individuals"

as found in the policy paper.

Recently, the Financial Secretary to the Treasury Mel Stride has been quoting the number 50 000 affected, which casts doubt on this figure and how it was obtained.
Please clarify the methodology followed and the calculations by which you have arrived to this figure.


Chris Robinson

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

Our ref: FOI2018/01301

Dear Mr Robinson,

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HMRC Freedom of Information Act Team

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

1 Attachment

Dear Mr Robinson

I am writing in response to your request for information, received on 21
June 2018.

Yours sincerely,

HMRC Freedom of Information Team