Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the number of people who have been affected by the loan charge.

In September 2023, HM Revenue and Customs published an updated issue briefing on disguised remuneration and the loan charge. The issue briefing contains information at UK level and is available on GOV.UK here:

https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-settling-disguised-remuneration-scheme-use-andor-paying-the-loan-charge#customers-subject-to-the-loan-charge