Tax Avoidance:Written question - 152724 - transfer of liability

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 "Tax Avoidance:Written question - 152724" found here

Stride's answer says "HMRC will only go to the employee to settle their income tax liability in cases where it cannot reasonably be collected from the employer, for example where the employer is no longer in existence."

For taxpayers subjected to the 2019 Loan Charge:

1) Can you tell me how many individuals are expected to have the income tax liability transferred to them from the employer?

Stride gave an example of one instance where the income tax liability can be transferred to an individual from the employer

2) Please provide a breakdown of the different types of transfer of liability from the employer to the individual and the number of individuals affected for each type of transfer of liability.

Yours faithfully,

Chris Sawyer on behalf of FOI Central Team, HM Revenue and Customs

Our ref: FOI2018/01306

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