Settlement resources

Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: We're waiting for Julia Cope to read recent responses and update the status.
Imported path: /opt/loancharge/imports/wdtk/requests/settlement_resources
Open original request on WhatDoTheyKnow
Imported text

SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/settlement_resources
TITLE: Settlement resources
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: We're waiting for
Julia Cope
to read recent responses and update the status.
REQUEST_SLUG: settlement_resources
CAPTURED_AT: 2026-05-19T07:06:25+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:58:20", "first_seen_page": "3", "first_query_term": "\"disguised remuneration\"", "first_date_after": "2018/01/01", "first_date_before": "2019/01/01", "matched_query_terms": "\"disguised remuneration\"", "matched_date_ranges": "2018/01/01 to 2019/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22disguised%20remuneration%22/requests?commit=Filter&query=%22disguised+remuneration%22&request_date_after=2018%2F01%2F01&request_date_before=2019%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}

ATTACHMENTS:
- FOI2018_01719_Final.pdf | https://www.whatdotheyknow.com/request/settlement_resources/response/1227389/attach/2/FOI2018%2001719%20Final.pdf?cookie_passthrough=1 | application/pdf | 234438 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/settlement_resources/response/1227389/attach/html/2/FOI2018%2001719%20Final.pdf.html |  | 0 bytes

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MESSAGE 1 [outgoing]
HEADER: Julia Cope
4 August 2018
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
HMRC have previously stated that there are over 20,000 registrations for the Contractor Loans Settlement Opportunity (The opportunity detailed @ Uniform Resource Locator
https://www.gov.uk/guidance/disguised-re...
)
a) How many workers (from HMRC or any other organisation) are handling those settlements and are (or will be) working towards settlement before 5/4/2019?
b) How many worker hours (person hours) are expected to be required for each individual settlement?
Notes
If you must reject this request because a) and b) will go past the cost limit please answer either a) or b) if they can be answered under the cost limit.
If you must reject this request under s35 please give any information you can which shows HMRC have enough allocated resources to settle 20,000+ registrations before the 5/4/2019 deadline.
I understand HMRC will have an electronic tool of some description to help with handling settlements but human intervention of some sort will be required. It is that human intervention I am interested in.
Yours faithfully,
Julia Cope

================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
        HM Revenue and Customs
7 August 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/01719
Dear Ms Cope,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 4th August which has been passed to
HMRC's Freedom of Information Team.
We have allocated the above reference which you should quote if you need
to contact us.
The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.
Yours sincerely
HMRC Freedom of Information Act Team

================================================================================
MESSAGE 3 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
        HM Revenue and Customs
4 September 2018
--------------------------------------------------------------------------------
1 Attachment
FOI2018 01719 Final.pdf
228K
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Dear Ms Cope,
I am writing in response to your request for information, received 4
September 2018.
Yours sincerely,
HMRC Freedom of Information Team

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ATTACHMENT TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2018_01719_Final.pdf
TEXT_FILE: FOI2018_01719_Final.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
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--- PDF page 1 ---
Information is available in large print, audio and Braille formats. 
Text Relay service prefix number – 18001 
 
 
 
Counter-Avoidance 
Freedom of Information Team 
S1715 
6 Floor 
Central Mail Unit 
Newcastle Upon Tyne 
NE98 1ZZ 
Ms Julia Cope 
By email: request-506136-
9d0627f9@whatdotheyknow.com 
Email 
foi.request@hmrc.gsi.gov.uk 
Web 
www.gov.uk 
Date: 4 September 2018 
 
Our ref: 
FOI2018/01719 
 
 
Dear Ms Cope 
 
Freedom of Information Act 2000 (FOIA) 
 
Thank you for your request, which was received on 4 August, for the following information: 
 
“HMRC have previously stated that there are over 20,000 registrations for the Contractor 
Loans Settlement Opportunity (The opportunity detailed @ Uniform Resource Locator 
https://www.gov.uk/guidance/disguised-remuneration-settling-your-tax-affairs ) 
 
a) How many workers (from HMRC or any other organisation) are handling those 
settlements and are (or will be) working towards settlement before 5/4/2019? 
 
b) How many worker hours (person hours) are expected to be required for each individual 
settlement? 
 
I understand HMRC will have an electronic tool of some description to help with handling 
settlements but human intervention of some sort will be required. It is that human 
intervention I am interested in.” 
 
HM Revenue and Customs (HMRC) takes a co-ordinated approach when allocating 
resources to enquiry and other compliance related work. Compliance staff can be assigned 
to a variety of tasks depending on their skills and our business requirements. This enables a 
flexible approach when deploying resources to tackle compliance risks and support key 
operational priorities like the settlement of Disguised Remuneration (DR) avoidance cases. 
 
The number of compliance staff required to support the settlement of disguised 
remuneration cases under the settlement terms issued on 7 November 2017 will be 
determined not only by the number of users who come forward to settle their tax affairs, but 
the timeliness of the information provided to us and the complexity of their cases. Therefore, 
it is not possible to say exactly how many staff will be required to undertake this work or how 
many staff hours will be required to handle each individual settlement. 
 
I can confirm that HMRC are prioritising cases where users have expressed an interest to 
settle their tax affairs under the DR settlement terms issued on 7 November 2017, registered 
their interest by 31 May 2018 and have provided the required information to settle by 30 
September 2018. We anticipate that flexible resourcing from within the Counter-Avoidance 
directorate and across wider HMRC Customer Compliance Group directorates will enable us

--- PDF page 2 ---
2 
to progress towards settlement, all those users who have approached HMRC by 30 
September 2018. 
 
You might also like to know that information about how we deploy our staff resources 
depending on the nature of the compliance risks and operational demands is available in 
HMRC’s Annual Report and Accounts which are available on GOV.UK at: 
www.gov.uk/government/collections/hmrcs-annual-report-and-accounts 
 
If you are not satisfied with this reply you may request a review within two months by 
emailing foi.review@hmrc.gsi.gov.uk, 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 link: https://ico.org.uk/concerns/ 
 
 
Yours sincerely, 
 
Freedom of Information Team
Loan Charge FOI

Settlement resources

Imported text

Loan Charge FOI
