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Tax Avoidance:Written question - 146978
Source: WhatDoTheyKnow
Authority: HM Treasury
Status: The request was
refused
by
HM Treasury
.
Imported path: /opt/loancharge/imports/wdtk/requests/tax_avoidancewritten_question_14_2
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SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/tax_avoidancewritten_question_14_2
TITLE: Tax Avoidance:Written question - 146978
AUTHORITY: HM Treasury
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hm_treasury
STATUS: The request was
refused
by
HM Treasury
.
REQUEST_SLUG: tax_avoidancewritten_question_14_2
CAPTURED_AT: 2026-05-19T07:10:55+00:00
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ATTACHMENTS:
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MESSAGE 1 [outgoing]
HEADER: Colin Wight
6 June 2018
Delivered
--------------------------------------------------------------------------------
Dear Her Majesty’s Treasury,
Further to Stride's response at the following URL
https://www.parliament.uk/business/publi...
where he says:
"The 2019 loan charge is targeted at artificial schemes where earnings were paid in the form of non-repayable loans made by an offshore third party."
1) Can the Treasury confirm that these are the only circumstances the 2019 loan charge will apply? i.e. a non-repayable loan and from an offshore third party.
2) Can the Treasury confirm that If the earnings were not from an offshore third party, the 2019 loan charge will not apply?
3) Can the Treasury confirm that if the loan is repayable, the loan charge will not apply?
Yours faithfully,
Colin Wight
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MESSAGE 2 [incoming]
HEADER: FOI Requests,
HM Treasury
6 June 2018
--------------------------------------------------------------------------------
Thank you for your email. This is an automatic acknowledgement to confirm
that we have received your communication safely. Please do not reply to
this email.
Please note that this mailbox is only for requests made under the Freedom
of Information Act (FOI).
Other enquiries should be sent to the following email address
[1][
email address
]
This email and any files transmitted with it are intended solely for the
use of the individual(s) to whom they are addressed. If you are not the
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operation of our systems and for other lawful purposes, and that this
email has been swept for malware and viruses.
References
Visible links
1. mailto:[
email address
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================================================================================
MESSAGE 3 [incoming]
HEADER: FOI Requests,
HM Treasury
6 June 2018
--------------------------------------------------------------------------------
Dear Sir
Thank you for your Freedom of Information request. I write to confirm receipt of your request and to let you know that it is receiving attention. If you have any enquiries regarding your request do not hesitate to contact us.
Please Note: HM Treasury has a dedicated email address for the public to make FOI requests, [HM Treasury request email]
Yours sincerely
Information Rights Unit | Correspondence and Information Rights | HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ
www.gov.uk/hm-treasury
show quoted sections
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MESSAGE 4 [incoming]
HEADER: FOI Requests,
HM Treasury
4 July 2018
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1 Attachment
Scan.pdf
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Dear Mr Wight
Please find attached a letter in response to your Freedom of Information
request.
For ease of reference, the attached letter contains the following
clickable hyperlinks:
[1]
http://www.legislation.gov.uk/ukpga/2016...
[2]
http://www.legislation.gov.uk/ukpga/2017...
[3]
http://www.legislation.gov.uk/ukpga/2017...
[4]
https://www.gov.uk/government/collection...
Yours sincerely
Information Rights Unit | HM Treasury, 1 Horse Guards Road, London, SW1A
2HQ [5]www.gov.uk/hm-treasury
This email and any files transmitted with it are intended solely for the
use of the individual(s) to whom they are addressed. If you are not the
intended recipient and have received this email in error, please notify
the sender and delete the email. This footnote also confirms that our
email communications may be monitored to ensure the secure and effective
operation of our systems and for other lawful purposes, and that this
email has been swept for malware and viruses.
References
Visible links
1.
http://www.legislation.gov.uk/ukpga/2016...
2.
http://www.legislation.gov.uk/ukpga/2017...
3.
http://www.legislation.gov.uk/ukpga/2017...
4.
https://www.gov.uk/government/collection...
5.
http://www.gov.uk/hm-treasury
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--- PDF page 1 ---
1 Horse Guards Road
HM Treasury
London
Information Rights Unit
HM Treasury
SW1A 2HQ
Colin Wight
020 7270 5000
foirequests@hmtreasury.gov.uk
Via email: request-489658-
www.gov.uk/hm-treasury
245e7c57 @whatdotheyknow.com
4 July 2018
Dear Mr Wight
Ref: FOI2018/10158
Freedom of Information Act 2000: 2019 loan charge
Thank you for your enquiry of 6 June 2018.
You asked for the following information:
“Further to Stride's response at the following URL
https://www.parliament.uk/business/publications/written-questions-answers-
Statements/written-question/Commons/2018-05-22/146978/ where he says:
“The 2019
loan charge is targeted at artificial schemes where earnings were paid in
the form of non-repayable loans made by an offshore third party."
1) Can the Treasury confirm that these are the only circumstances the 2079 loan
charge will apply? i.e.
a non-repayable loan and from an offshore third party.
2) Can the Treasury confirm that If the earnings were not from an offshore third
party, the 2019 loan charge will not apply?
3) Can the Treasury confirm that if the loan is repayable, the loan charge will not
apply?”
The Freedom of Information Act (the FO! Act) creates a right to recorded information held
by public authorities and section 8(1)(c) of the FOI Act requires a valid request to describe
the specific information requested.
Your request asks HM Treasury to answer questions about the tax legislation. Your
questions do not constitute a valid request for recorded information and so we have
treated your enquiry outside of the Act.
As HM Revenue and Customs (HMRC) holds responsibility for publishing guidance on the
legislation, you may wish to contact HMRC regarding any questions you may have.
However, in order to be helpful, disguised remuneration legislation and guidance can be
found online, for example, at the following links:
Finance Act 2016- http://www. legislation.gov.uk/ukpga/2016/24/contents/enacted
e Finance Act 2017- http://www. legislation.gov.uk/ukpga/2017/10/contents/enacted
e Finance (No. 2) Act 2017-
http://www .legislation.gov.uk/ukpga/2017/32/contents/enacted
e https://www.gov.uk/government/collections/tax-avoidance-disquised-remuneration
--- PDF page 2 ---
If you have any queries about this letter, please contact us. Please quote the reference
number above in any future communications.
Yours sincerely
Information Rights Unit
--- PDF page 3 ---
Copyright notice
Most documents HM Treasury supplies in response to a Freedom of Information request,
including this letter, continue to be protected by Crown copyright. This is because they
will have been produced by Government officials as part of their work. You are free to use
these documents for your information, for any non-commercial research you may be doing
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sector-information/uk-government-licensing-framework/crown-copyright/
Your right to complain under the Freedom of Information Act 2000
If you are not happy with this reply, you can request a review by writing to HM Treasury,
Information Rights Unit,
1 Horse Guards Road, London SW1A 2HQ or by emailing us at the
address below. Any review request must be made within 2 months of the date of this
letter.
Email: foirequests@hmtreasury.gov.uk
It would assist our review if you set out which aspects of the reply concern you and why
you are dissatisfied.
If you are not content with the outcome of the review, you may apply directly to the
Information Commissioner for a decision. Generally, the Commissioner will not make a
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which is outlined above.
The Information Commissioner can be contacted at: The Information Commissioner's
Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF (or via their website at:
https://ico.org.uk).