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Select Committee
Letter from Jim Harra, HMRC, following oral evidence on 'The work of HMRC', dated 15 May 2024

Correspondence May. 21 2024

Committee: Treasury Committee (Department: HM Treasury)

Found: remuneration (DR) tax avoidance schemes and the Loan Charge, the Committee asked a question about how

Select Committee
Letter from Jim Harra, HM Revenue & Customs, to the Chair relating to Disguised Remuneration Tax Avoidance Schemes and the Loan Charge, dated 11 March 2024

Correspondence Mar. 19 2024

Committee: Treasury Committee (Department: HM Treasury)

Found: Remuneration Tax Avoidance Schemes and the Loan Charge Thank you for your letter of 5 February

Commons Chamber
Loan Charge - Thu 18 Jan 2024
HM Treasury

Mentions:
1: Nigel Huddleston (Con - Mid Worcestershire) charge, alongside the wider issue of the use of disguised remuneration schemes, is a complex subject - Speech Link
2: Nigel Huddleston (Con - Mid Worcestershire) I would encourage those who still have disguised remuneration or loan charge liabilities to engage with - Speech Link

Written Question
Disguised Remuneration Loan Charge Review
Wednesday 25th October 2023

Asked by: Drew Hendry (Scottish National Party - Inverness, Nairn, Badenoch and Strathspey)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to issue a Command Paper in relation to the Disguised remuneration: independent loan charge review.

Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs

The loan charge was independently reviewed by Lord Amyas Morse in 2019, who assessed the impact of the policy on affected taxpayers. The Government accepted all but one of the Review’s 20 recommendations.

To bring the Review’s publication to the attention of Parliament, a Written Statement was made on the day (20 December 2019: UIN HCWS14). The Statement is available here: https://questions-statements.parliament.uk/written-statements/detail/2019-12-20/hcws14.

There are no plans to issue a command paper.

Commons Chamber
Oral Answers to Questions - Tue 06 Feb 2024
HM Treasury

Mentions:
1: Greg Smith (Con - Buckingham) If he will make an assessment of the potential impact of the loan charge on levels of bankruptcy. - Speech Link
2: Nigel Huddleston (Con - Mid Worcestershire) Members on the impact of the loan charge, and I have pushed His Majesty’s Revenue and Customs for firm - Speech Link
3: Greg Smith (Con - Buckingham) from the loan charge. - Speech Link
4: Nigel Huddleston (Con - Mid Worcestershire) from the loan charge. - Speech Link
5: James Murray (LAB - Ealing North) Those facing the loan charge ordeal cannot bear to hear yet again that the Morse review is the final - Speech Link
6: Desmond Swayne (Con - New Forest West) At the meeting this evening, will the Financial Secretary review the injustice that prevents loan charge - Speech Link

Select Committee
HMRC, HMRC, and HMRC

Oral Evidence Apr. 24 2024

Committee: Treasury Committee (Department: HM Treasury)

Found: Q461 Dame Angela Eagle: Yes, about the loan charge, which is an ongoing issue.

Select Committee
HMRC, HMRC, and HMRC

Oral Evidence Nov. 27 2024

Committee: Treasury Committee (Department: HM Treasury)

Found: Something else that came up in the Budget review is revisiting the loan charge scandal.

Select Committee
Loan Charge & Taxpayer Fairness APPG
 HMRCSR0018 - HMRC Standard Report 2022-23

Written Evidence Dec. 14 2023

Committee: Public Accounts Committee

Found: HMRCSR0018 Written evidence submitted by the Loan Charge & Taxpayer Fairness APPG The Loan Charge

Departmental Publication (Guidance and Regulation)
Home Office

Apr. 08 2025

Source Page: Immigration Rules archive: 12 March 2025 to 1 April 2025
Document: (PDF)

Found: Review.

Departmental Publication (Guidance and Regulation)
Home Office

Apr. 10 2025

Source Page: Immigration Rules archive: 2 April 2025 to 8 April 2025
Document: (PDF)

Found: Review.