Dear HM Revenue and Customs,
Below is the content of a letter I received in late July last year - it was the first time I learned of the Loan Charge...
Is this an example of a "Loan Charge awareness" letter? Ie was this sent to to make me aware of the Loan Charge (I ask as the wording with "believe" suggests HMRC are unsure themselves)
If this is or is not an example of an "awareness letter" please provide as many examples of alternate letters used to make tax payers aware of the loan charge
Date 24 July 2018
I am writing to you as I believe you've used a tax avoidance scheme. As part of this scheme you received a loan or credit instead of income and you haven't paid tax or national insurance on this. We call this 'disguised remuneration'.
The new LOAN CHARGE will tax all outstanding disguised remuneration loans or credits on 5 April 2019. If you don't take action now you will be caught by this loan charge on 5 April 2019
The letter goes on to detail how to settle - which is not pertinent to my questions
Our ref: FOI2019/00659
Dear Mr Harris,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 11th March which has been passed to
HMRC's Freedom of Information Team.
We have allocated the above reference which you should quote if you need
to contact us.
The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.
HMRC Freedom of Information Act Team
I am writing in response to your request for information, received 11
HMRC Freedom of Information Team
Dear HM Revenue and Customs,
Please pass this on to the person who conducts Freedom of Information reviews.
I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'What constitutes a Loan Charge 'Awareness' letter and when should they arrived'.
I struggle to see how this letter made me properly aware that the Loan Charge actually applied to me.
Of the 50,000 people HMRC claim are affected by the Loan Charge (of whom only around 38,000 have actually received one) many, like me, have no open tax enquiries and used the schemes years ago, - well before the 6 year window for HMRC to open one.
I received the letter in July 2018 - 7 years after my last involvement in a scheme - somewhat too late to stop me from participating in them - (why were these awareness letters not sent out in 2002?)
There was no indication of the retroactive (Jon Thompson's opinion) nature of the charge - so this awareness letter could reasonably be ignored - my tax affairs were "in order" and I had tax-payer certainty of that due to the 6 year window.
A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/w...