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