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Statistics re Loan Charge 2019
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was
refused
by
HM Revenue and Customs
.
Imported path: /opt/loancharge/imports/wdtk/requests/statistics_re_loan_charge_2019
Open original request on WhatDoTheyKnow
Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/statistics_re_loan_charge_2019
TITLE: Statistics re Loan Charge 2019
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
refused
by
HM Revenue and Customs
.
REQUEST_SLUG: statistics_re_loan_charge_2019
CAPTURED_AT: 2026-05-19T07:09:23+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:51:54", "first_seen_page": "4", "first_query_term": "\"Loan Charge\"", "first_date_after": "2018/01/01", "first_date_before": "2019/01/01", "matched_query_terms": "\"Loan Charge\" | \"disguised remuneration\"", "matched_date_ranges": "2018/01/01 to 2019/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22Loan%20Charge%22/requests?commit=Filter&query=%22Loan+Charge%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_01631_Final.odt.pdf | https://www.whatdotheyknow.com/request/statistics_re_loan_charge_2019/response/1206613/attach/2/FOI2018%2001631%20Final.odt.pdf?cookie_passthrough=1 | application/pdf | 371259 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/statistics_re_loan_charge_2019/response/1206613/attach/html/2/FOI2018%2001631%20Final.odt.pdf.html | | 0 bytes
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MESSAGE 1 [outgoing]
HEADER: Helen Fernandez
27 July 2018
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
Dear HM Revenue and Customs,
I am writing to request information under the Freedom of Information Act 2000. I would be interested in any information held by your organisation regarding my request. I understand that I do not have to specify particular files or documents and it is the departments responsibility to provide the information I require. If you need further clarification please contact me via this website. I would like to request the following information:
In relation to the disguised remuneration legislation could you please provide me with how many disguised remuneration scheme providers or promoters have HMRC referred to the relevant prosecuting agencies for prosecution
If my request is denied in whole or in part I ask that you justify all deletions by reference to specific exemptions of the act. I will also expect you to release all non-exempt material. I reserve the right to appeal your decision to withhold any information or to charge excessive fees. I would be grateful if you could confirm in writing that you have received this request. I look forward to your response within 20 working days as outlined by the statute. Many thanks for your assistance with this request.
Yours faithfully,
Helen Fernandez
================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
HM Revenue and Customs
30 July 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/01631
Dear Ms Fernandez,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 27th July 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
7 August 2018
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1 Attachment
FOI2018 01631 Final.odt.pdf
362K
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Dear Ms Fernandez,
I am writing in response to your request for information, received 27th
July 2018.
Yours sincerely,
HMRC Freedom of Information Team
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ATTACHMENT TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2018_01631_Final.odt.pdf
TEXT_FILE: FOI2018_01631_Final.odt.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 Helen Fernandez
By email: request-501925-
a1921402@whatdotheyknow.com
Email
foi.request@hmrc.gsi.gov.uk
Web
www.gov.uk
Date: 7 August 2018
Our ref:
FOI2018/01631
Dear Ms Fernandez
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 27 July, for the following information:
“In relation to the disguised remuneration legislation could you please provide me with how
many disguised remuneration scheme providers or promoters have HMRC referred to the
relevant prosecuting agencies for prosecution”
You ask for information about the number of scheme ‘providers or promoters’ who have
been referred to the relevant prosecuting authorities. It is not clear whether you are referring
only to those that promote the DR schemes in question and, if so, whether you are seeking
information about investigations and referrals to prosecuting authorities in relation to their
business activities as a promoter or their tax matters more generally. We have assumed
you are seeking information in relation to their activities as promoters of tax avoidance
schemes. If that was not your intention please let me know.
I can confirm that HRMC hold information within the scope of your request but consider
disclosure of this information is exempt under section 31(1)(d) of the FOIA.
Section 31 states:
31.(1) Information which is not exempt information by virtue of section 30 is exempt
information if its disclosure under this Act would, or would be likely to, prejudice –
(d) the assessment or collection of any tax or duty or of any imposition of a
similar nature,
Those who design, market or otherwise promote tax avoidance schemes rely on any
information or document that may help them to justify their schemes to clients or HMRC.
Quantifying the results of our compliance actions and the measures taken to deter
promoters could reveal the extent of the department’s use of its investigative tools and
provide insight for promoters into our risking and profiling processes. This could enable
those intent on avoiding, or helping others to avoid, tax to rearrange their affairs to avoid
detection or rehearse arguments to justify their actions.
The population of known promoters is small. Releasing information that subdivides that
population may enable promoters to deduce or infer which promoters have been challenged
and/or sanctioned by HMRC. This would help them to form judgements about the likelihood
--- PDF page 2 ---
2
of HMRC investigating their business activities and/or the risk of referral to prosecuting
authorities which may adversely influence their behaviour, leading to reduced voluntary
compliance. This would make it harder and more burdensome for HMRC to assess and
collect tax from them and their clients. The public interest lies in HMRC being able to carry
out its enquiries in a way that ensures the assessment and collection of the proper amount
of tax. Disclosure of the information sought would hinder that process.
Section 31 is a prejudice-based exemption and having concluded that disclosure would be
likely to prejudice the assessment and collection of tax, HMRC will now consider the public
interest test.
There is a strong public interest in HMRC being accountable for its performance and that it is
as transparent as possible about how successful it is tackling tax avoidance.
Whilst there is a strong public interest in HMRC being accountable for its decisions, it should
be noted that the Department is subject to review by external bodies such as the National
Audit Office, the Adjudicators Office and, at an individual customer level, the Tax Tribunals
and courts. Their reports and decisions are a matter of public record, so the public interest in
our accountability is met by the oversight of those bodies.
There is however, considerable public interest in the measures HMRC takes in tackling tax
avoidance and the additional revenue collected through this. HMRC feels the level of public
scrutiny currently in place satisfies the public interest for transparency and accountability
As the UK’s tax, payments and customs authority, HMRC needs to secure the revenue to
the Exchequer to help pay for essential public services.
On balance we conclude the public interest to favour maintaining the exemption at section
31(d) of the FOIA.
The vast majority of tax advisers play by the rules and help their clients pay the right amount
of tax. However, there is a small minority who seek to help their clients bend the rules and to
pay less tax than they owe.
We have a suite of powers to tackle promoters and enablers of tax avoidance schemes,
designed to change behaviour and influence those involved to move out of promoting and
enabling for good, with various sanctions and penalties for those who don’t.
We are using these powers to challenge all major promoters of avoidance schemes. We are
also using a range of other approaches to disrupt their activities, including for 2017/18,
making three complaints to the Advertising Standards Authority about misleading adverts. All
have been upheld and apply to anyone promoting similar schemes, not just the promoter of
the arrangement referred.
You also might like to be aware that on 18 July 2018 a ‘HMRC issue briefing: disguised
remuneration charge on loans’ was published on GOV.UK at:
www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-
on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans
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