Disguised Remuneration Loan Charge Review

Departmental Publication (Guidance and Regulation)
Home Office

Nov. 11 2024

Source Page: Immigration Rules archive: 10 October 2024 to 7 November 2024
Document: (PDF)

Found: Review.

Departmental Publication (Guidance and Regulation)
Home Office

Oct. 18 2024

Source Page: Immigration Rules archive: 9 October 2024 to 9 October 2024
Document: (PDF)

Found: Review.

Departmental Publication (Guidance and Regulation)
Home Office

Oct. 17 2024

Source Page: Immigration Rules archive: 8 October 2024 to 8 October 2024
Document: (PDF)

Found: Review.

Departmental Publication (Guidance and Regulation)
Home Office

Oct. 17 2024

Source Page: Immigration Rules archive: 10 September 2024 to 7 October 2024
Document: (PDF)

Found: Review.

Departmental Publication (Guidance and Regulation)
Home Office

Sep. 13 2024

Source Page: Immigration Rules archive: 6 June 2024 to 9 September 2024
Document: (PDF)

Found: Review.

Departmental Publication (Guidance and Regulation)
Home Office

Sep. 13 2024

Source Page: Immigration Rules archive: 16 May 2024 to 5 June 2024
Document: (PDF)

Found: Review.

Written Question

Tax Avoidance

Wednesday 13th September 2023

Asked by: Matthew Offord (Conservative - Hendon)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people HM Revenue and Customs was seeking loan charge payments from in relation to the tax years before April 2010, as of 8 September 2023.

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

In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.

However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis.

HMRC continues to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to their use of disguised remuneration (DR) loans, in accordance with their published DR settlement terms and HMRC’s Litigation and Settlement Strategy.

Departmental Publication (Policy and Engagement)
HM Treasury

May. 29 2024

Source Page: Treasury Minutes progress report – May 2024
Document: (PDF)

Found: has completed the technical review phase.

Departmental Publication (Policy and Engagement)
HM Treasury

May. 29 2024

Source Page: Treasury Minutes progress report – May 2024
Document: (PDF)

Found: has completed the technical review phase.

Select Committee