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Spotlight 26 - Now part of Spotlight 33
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was
partially successful
.
Imported path: /opt/loancharge/imports/wdtk/requests/spotlight_26_now_part_of_spotlig
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Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/spotlight_26_now_part_of_spotlig
TITLE: Spotlight 26 - Now part of Spotlight 33
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
partially successful
.
REQUEST_SLUG: spotlight_26_now_part_of_spotlig
CAPTURED_AT: 2026-05-19T07:08:19+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:59:27", "first_seen_page": "2", "first_query_term": "\"disguised remuneration\"", "first_date_after": "2020/01/01", "first_date_before": "2021/01/01", "matched_query_terms": "\"disguised remuneration\"", "matched_date_ranges": "2020/01/01 to 2021/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22disguised%20remuneration%22/requests?commit=Filter&query=%22disguised+remuneration%22&request_date_after=2020%2F01%2F01&request_date_before=2021%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}
ATTACHMENTS:
- FOI2019_02605_P_Harris.pdf | https://www.whatdotheyknow.com/request/spotlight_26_now_part_of_spotlig/response/1497252/attach/2/FOI2019%2002605%20P%20Harris.pdf?cookie_passthrough=1 | application/pdf | 131416 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/spotlight_26_now_part_of_spotlig/response/1497252/attach/html/2/FOI2019%2002605%20P%20Harris.pdf.html | | 0 bytes
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MESSAGE 1 [outgoing]
HEADER: Philip Harris
9 December 2019
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
I believe that the contents of Spotlight 26 were first published in a Spotlight as Spotlight 26
Can you further confirm that there were no earlier spotlights that discussed "Loan Schemes"
Can you detail the legislation, prior to Spotlight 26 that allowed HMRC to state
"HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income."
I ask as I am very certain that HMRC cannot tax loans as normal income
Yours faithfully,
Philip Harris
================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Team,
HM Revenue and Customs
10 December 2019
--------------------------------------------------------------------------------
Our ref: FOI2019/02605
Dear Mr Harris,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 9th December 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
8 January 2020
--------------------------------------------------------------------------------
1 Attachment
FOI2019 02605 P Harris.pdf
128K
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Dear Mr Harris
I am writing in response to your request for information, received on 9
December 2019.
Yours sincerely,
HMRC Freedom of Information Team
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ATTACHMENT TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2019_02605_P_Harris.pdf
TEXT_FILE: FOI2019_02605_P_Harris.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
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Mr Philip Harris
By email:
request-626257-7f9e584e@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 8 January 2020
Our ref:
FOI2019/02605
Dear Mr Harris
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 9 December, for the following
information:
“I believe that the contents of Spotlight 26 were first published in a Spotlight as Spotlight 26
Can you further confirm that there were no earlier spotlights that discussed "Loan Schemes"
Can you detail the legislation, prior to Spotlight 26 that allowed HMRC to state
"HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella
companies, just like normal income."
I ask as I am very certain that HMRC cannot tax loans as normal income”
Question 1
We have interpreted your reference to ‘loan schemes’ as referring to Disguised
Remuneration (DR) schemes.
Since 2009, we have raised awareness about tax avoidance schemes, including DR
schemes, through our series of Spotlight publications. Spotlight 5, archived in November
2009, and Spotlight 11, published in August 2011, warned against using trusts and similar
entities that rewarded employees in order to avoid paying tax. The current Spotlight 5 was
published on 5 August 2010.
Spotlight 26 was merged with, and superseded by, Spotlight 33.
Question 2
Tax is charged on employees’ earnings under Income Tax (Earnings and Pensions) Act
2003 and before that on emoluments, as defined, under Income and Corporation Taxes Act
1988. You may be interested in the legislative roots of employment earnings charges,
explained by the Supreme Court from paragraph 5 of its judgment in a tax avoidance case.
If you are not satisfied with this reply you may request a review within two months by
emailing foi.review@hmrc.gov.uk, or by writing to the address at the top right-hand side of
this letter.
--- PDF page 2 ---
2
If you are not content with the outcome of an internal review you can complain to the
Information Commissioner’s Office.
Yours sincerely,
Freedom of Information Team