Transfer of liability for the 2019 Loan Charge

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Dear HM Revenue and Customs,

The 2019 Loan Charge legislation allows (under certain circumstances) the charge to be collected through a transfer of liability from employer to employee.

1. how many individuals do HMRC estimate will require the tax liability to be transferred from the employer to the individual using the 2019 Loan Charge? (presumably this has been done to estimate the resources required for the task)

2. of those individuals how many are estimated to have the liability transferred to them because their employers are no longer in existence?

Yours faithfully,

Andrew Saunders

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

Our ref: FOI2018/01737

Dear Andrew Saunders,

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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 Saunders,

I am writing in response to your request for information, received 7
August 2018.

Yours sincerely,

HMRC Freedom of Information Team