Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason the settlement opportunity arising from the McCann Review does not include those whose use of disguised remuneration schemes occurred before 9 December 2010 or after 5 April 2019.

At Budget 2024, the Government announced a new independent review of the loan charge. The purpose of the review was to bring the matter to a close for people who have not settled and paid their loan charge liabilities.

The settlement opportunity will only include disguised remuneration scheme use between December 2010 and April 2019 because this is the period during which the loan charge applies.

The Government has no plans to apply the review’s recommendations beyond those individuals and employers with outstanding liabilities that were the focus of the review.