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Statistics of people in PD1 affected by Loan Charge and settling for 10% or less
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was
successful
.
Imported path: /opt/loancharge/imports/wdtk/requests/statistics_of_people_in_pd1_affe
Open original request on WhatDoTheyKnow
Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/statistics_of_people_in_pd1_affe
TITLE: Statistics of people in PD1 affected by Loan Charge and settling for 10% or less
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
successful
.
REQUEST_SLUG: statistics_of_people_in_pd1_affe
CAPTURED_AT: 2026-05-19T07:09:13+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:54:03", "first_seen_page": "3", "first_query_term": "\"Loan Charge\"", "first_date_after": "2021/01/01", "first_date_before": "2022/01/01", "matched_query_terms": "\"Loan Charge\" | \"disguised remuneration\"", "matched_date_ranges": "2021/01/01 to 2022/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22Loan%20Charge%22/requests?commit=Filter&query=%22Loan+Charge%22&request_date_after=2021%2F01%2F01&request_date_before=2022%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}
ATTACHMENTS:
- 20210421_FOI2021_05931.pdf | https://www.whatdotheyknow.com/request/statistics_of_people_in_pd1_affe/response/1779183/attach/3/20210421%20FOI2021%2005931.pdf?cookie_passthrough=1 | application/pdf | 121688 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/statistics_of_people_in_pd1_affe/response/1779183/attach/html/3/20210421%20FOI2021%2005931.pdf.html | | 0 bytes
- FOI2021_08964.pdf | https://www.whatdotheyknow.com/request/statistics_of_people_in_pd1_affe/response/1827459/attach/3/FOI2021%2008964.pdf?cookie_passthrough=1 | application/pdf | 215484 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/statistics_of_people_in_pd1_affe/response/1827459/attach/html/3/FOI2021%2008964.pdf.html | | 0 bytes
================================================================================
MESSAGE 1 [outgoing]
HEADER: Mike Howard
29 March 2021
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
A recent FOI request received a response that 150 taxpayers impacted by the Loan Charge had settled for 10% or less than the tax/charge due
Question 1
How many of these taxpayers were in the PD1 category?
Question 2
How many taxpayers in the PD1 category settled for 25% or less than the tax/charge due?
Question 3
How many taxpayers in the PD1 category settled for 50% or less than the tax/charge due?
Question 4
How many taxpayers in all categories settled for 25% or less of the tax/charge due?
Question 5
How many taxpayers in all categories settled for 50% or less of the tax/charge due?
Yours faithfully,
Mike Howard
================================================================================
MESSAGE 2 [incoming]
HEADER: FOI Central Team,
HM Revenue and Customs
29 March 2021
--------------------------------------------------------------------------------
Our ref: FOI2021/05931
Dear Mr Howard,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 29th March 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.
As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.
Yours sincerely
HMRC Freedom of Information Act Team
================================================================================
MESSAGE 3 [incoming]
HEADER: FOI Central Team,
HM Revenue and Customs
28 April 2021
--------------------------------------------------------------------------------
1 Attachment
20210421 FOI2021 05931.pdf
118K
View
Download
Dear Mr Howard
We are writing in response to your request for information, received on 29
March 2021.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
MESSAGE 4 [outgoing]
HEADER: Mike Howard
30 April 2021
Delivered
--------------------------------------------------------------------------------
Dear FOI Central Team,
Thank you for your response.
HMRC responded in an FOI to the number of 150 taxpayers had settled for £10 or less, your reference, FOI2021/01357.
I'd been asking about percentages and you say that you do not collate such information. It is a little bit of a surprise that HMRC do not collate such information that would allow them to determine the actual yield compared with projected yield.
Given that HMRC does not have this information readily available
Can I request some raw numbers of taxpayers impacted by the Loan Charge
How many taxpayers in the PD1 category settled for £10 or less
How many taxpayers in the PD1 category settled for less than £13,000
How many taxpayers overall settled for less than £13,000
How many taxpayers in the PD1 category have settled
How many taxpayers in the PD1 category have not settled
Yours sincerely,
Mike Howard
================================================================================
MESSAGE 5 [incoming]
HEADER: HM Revenue and Customs
30 April 2021
--------------------------------------------------------------------------------
OFFICIAL
show quoted sections
================================================================================
MESSAGE 6 [incoming]
HEADER: HM Revenue and Customs
30 April 2021
--------------------------------------------------------------------------------
Information Rights Unit (HMRC) would like to recall the message, "Request for information - Ref: FOI2021/05931".
The information in this e-mail and any attachments is confidential and may be subject to legal professional privilege. Unless you are the intended recipient or his/her representative you are not authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you are not the intended recipient, please notify the sender immediately.
HM Revenue & Customs computer systems will be monitored and communications carried on them recorded, to secure the effective operation of the system and for lawful purposes.
The Commissioners for HM Revenue and Customs are not liable for any personal views of the sender.
This e-mail may have been intercepted and its information altered.
================================================================================
MESSAGE 8 [incoming]
HEADER: FOI Central Team,
HM Revenue and Customs
4 May 2021
--------------------------------------------------------------------------------
Our ref: FOI2021/08964
Dear Mr Howard,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 30th April 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.
As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.
Yours sincerely
HMRC Freedom of Information Act Team
================================================================================
MESSAGE 9 [incoming]
HEADER: HMRC FOI Team,
HM Revenue and Customs
6 July 2021
--------------------------------------------------------------------------------
1 Attachment
FOI2021 08964.pdf
210K
View
Download
Dear Mr Howard,
We are writing in response to your request for information, received 30
April.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
ATTACHMENT TEXT EXTRACTION / OCR
================================================================================
--------------------------------------------------------------------------------
ATTACHMENT: 20210421_FOI2021_05931.pdf
TEXT_FILE: 20210421_FOI2021_05931.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
--------------------------------------------------------------------------------
--- PDF page 1 ---
Information is available in large print, audio and Braille formats.
Text Relay service prefix number – 18001
OFFICIAL
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Mr Mike Howard
By email: request-742216-
230e9cc8@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 28 April 2021
Our ref:
FOI2021/05931
Dear Mr Howard
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 29 March, for the following information:
“A recent FOI request received a response that 150 taxpayers impacted by the Loan Charge
had settled for 10% or less than the tax/charge due
Question 1
How many of these taxpayers were in the PD1 category?
Question 2
How many taxpayers in the PD1 category settled for 25% or less than the tax/charge due?
Question 3
How many taxpayers in the PD1 category settled for 50% or less than the tax/charge due?
Question 4
How many taxpayers in all categories settled for 25% or less of the tax/charge due?
Question 5
How many taxpayers in all categories settled for 50% or less of the tax/charge due?”
We can confirm that we do not hold the information requested as we have not issued a FOI
response with the figures referenced in your request.
With regards to taxpayers impacted by the Loan Charge who have settled with HMRC,
information on settlement values as percentages is not readily available. We record the
number of settlements and the amount settled for by an individual, but not the amount as a
percentage of the total tax the individual owed. It would exceed the FOIA cost limit to review
all agreed settlements to be able to provide this information. For central government, the
FOIA cost limit equates to one person spending 3½ working days locating and extracting all
of the information requested.
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.
If you are not content with the outcome of an internal review you can complain to the
Information Commissioner’s Office.
Yours sincerely,
--- PDF page 2 ---
2
OFFICIAL
HM Revenue and Customs
--------------------------------------------------------------------------------
ATTACHMENT: FOI2021_08964.pdf
TEXT_FILE: FOI2021_08964.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
--------------------------------------------------------------------------------
--- 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 Mike Howard
By email:
request-742216-230e9cc8@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 6 July 2021
Our ref:
FOI2021/08964
Dear Mr Howard
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 30 April, for the following information:
“HMRC responded in an FOI to the number of 150 taxpayers had settled for £10 or less,
your reference, FOI2021/01357.
I'd been asking about percentages and you say that you do not collate such information. It is
a little bit of a surprise that HMRC do not collate such information that would allow them to
determine the actual yield compared with projected yield.
Given that HMRC does not have this information readily available
Can I request some raw numbers of taxpayers impacted by the Loan Charge
How many taxpayers in the PD1 category settled for £10 or less
How many taxpayers in the PD1 category settled for less than £13,000
How many taxpayers overall settled for less than £13,000
How many taxpayers in the PD1 category have settled
How many taxpayers in the PD1 category have not settled”
We can confirm we hold the information requested. The table below shows the number of
taxpayers who used disguised remuneration (DR) avoidance schemes subject to the Loan
Charge according to the criteria requested. Please note that we are unable to provide figures
where the number is fewer than five as disclosure would breach the statistical standards that
protect the confidentiality of information relating to HMRC’s customers. Therefore the exact
numbers are withheld under section 44(1)(a) of the FOIA.
Section 44(1)(a) of FOIA ensures that a request under FOIA cannot bypass prohibitions in
other legislation. The enactment in this case is the Commissioners of Revenue and Customs
Act 2005 (the CRCA).
--- PDF page 2 ---
2
OFFICIAL
Section 18(1) CRCA 2005 states:
‘Revenue and Customs officials may not disclose information which is held by the Revenue
and Customs in connection with a function of the Revenue and Customs.’
Section 23(1) CRCA 2005 specifically designates such information for the purposes of
exemption under s44(1)(a) of FOIA, where disclosure ‘would specify the identity of the
person to whom the information relates’ or where disclosure ‘would enable the identity of
such a person to be deduced’.
*PD1 taxpayers who have settled
29
Settled for £10 or less
0
Settled for less than £13k
<5
PD1 taxpayers who have not settled
20
Total taxpayers who have settled for less than £13k
3,800**
*HMRC’s Public Department 1 (PD1) manages the tax affairs of approximately 180,000
active customers at any one time.
**This is the approximate figure as at 9 June 2021.
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.
If you are not content with the outcome of an internal review you can complain to the
Information Commissioner’s Office.
Yours sincerely,
HM Revenue and Customs