Tax refunds blocked due to loan charge

Currently waiting for a response from HM Revenue and Customs, they should respond promptly and normally no later than (details).

Dear HM Revenue and Customs,

Can you please provide the number of taxpayers who were due a tax refund for the tax year 2018-19, and whose refund has not been paid as of today?

Of these, can you please clarify how many of the above were also linked to the Loan Charge or Disguised Remuneration (for example because HMRC anti avoidance team had opened an enquiry on them, and/or the subject had previously reported loans or paid benefit in kind tax on loans etc.)

I look forward to hearing from you.

Yours faithfully,

Matt Smith

HMRC FOI Team, HM Revenue and Customs

Our ref: FOI2021/00116

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