Counter-Avoidance
Freedom of Information Team
S1715
6 Floor
Mr James Defries
Central Mail Unit
Newcastle Upon Tyne
By email: request-495804-
NE98 1ZZ
xxxxxxxx@xxxxxxxxxxxxxx.xxx
Email
xxx.xxxxxxx@xxxx.xxx.xxx.xx
Web
www.gov.uk
Date: 31 July 2018
Our ref:
FOI2018/01432
Dear Mr Defries
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 4 July, for the following information:
“What measures have you taken to notify tax payers potentially impacted by the 2019 Loan
Charge as passed by Parliament in the 2017 Finance Act. Specifically what Spotlights have
been published, giving reference to the number of the spotlight and the date when it was
published.”
The new disguised remuneration (DR) loan charge ensures DR tax avoidance scheme users
pay their fair share by taxing loans from these schemes that remain outstanding on 5 April
2019.
Those affected can prevent the loan charge from arising by repaying the loan or agreeing a
settlement with HMRC before 5 April 2019. We want to help people settle their tax position
ahead of the loan charge and have provided a number of opportunities, including the
publication of settlement terms on 7 November 2017, for DR scheme users to settle their tax
affairs.
We are actively encouraging DR scheme users to come forward and settle through our day
to day contact with customers. We are also writing directly to individuals and employers who
may be impacted by the loan charge and aim to have completed the majority by the end of
August 2018. We will continue to write to those who might be impacted as they are
identified.
We have published a number of tax avoidance Spotlights publications which refer to the loan
charge including:-
Spotlight 30 on 6 May 2016
Spotlight 35 on 14 February 2017
Spotlight 36 on 14 February 2017
Spotlight 39 on 10 August 2017
Spotlight 42 on 14 February 2018
These are available on GOV.UK at:
www.gov.uk/government/collections/tax-avoidance-
schemes-currently-in-the-spotlight.
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
You also might like to be aware that we have raised additional awareness through tweets
and webinars and have worked with a range of stakeholders to generate broader awareness
which has been picked up in wider media activity.
On 18 July 2018 a ‘HMRC issue briefing: disguised remuneration charge on loans’ was
published on GOV.UK. This provides additional information about the loan charge, links to
the settlement terms and relevant Spotlights along with helpful information for those who
may have difficulty paying what they owe. This can be found at:
www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-
on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans
If you are not satisfied with this reply you may request a review within two months by
emailing
xxx.xxxxxx@xxxx.xxx.xxx.xx, or by writing to the address at the top right-hand side
of this letter.
If you are not content with the outcome of an internal review, you can make a complaint to
the Information Commissioner’s Office (ICO). Instructions about this process are available at
the following li
nk: https://ico.org.uk/concerns/
Yours sincerely,
Freedom of Information Team
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