Tax Avoidance:Written question - 152724 - transfer of liability

Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: Response to this request is long overdue . By law, under all circumstances, HM Revenue and Customs should have responded by now ( details ). The person who made the request can complain by requesting an internal review .
Imported path: /opt/loancharge/imports/wdtk/requests/tax_avoidancewritten_question_15_10

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SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/tax_avoidancewritten_question_15_10
TITLE: Tax Avoidance:Written question - 152724 - transfer of liability
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: Response to this request is
long overdue
. By law, under all circumstances,
HM Revenue and Customs
should have responded by now (
details
). The person who made the request can
complain
by
requesting an internal review
.
REQUEST_SLUG: tax_avoidancewritten_question_15_10
CAPTURED_AT: 2026-05-19T07:11:12+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:52:03", "first_seen_page": "5", "first_query_term": "\"Loan Charge\"", "first_date_after": "2018/01/01", "first_date_before": "2019/01/01", "matched_query_terms": "\"Loan Charge\"", "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="}

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MESSAGE 1 [outgoing]
HEADER: Chris Sawyer
22 June 2018
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
With reference to "Tax Avoidance:Written question - 152724" found here
https://www.parliament.uk/business/publi...
Stride's answer says "HMRC will only go to the employee to settle their income tax liability in cases where it cannot reasonably be collected from the employer, for example where the employer is no longer in existence."
For taxpayers subjected to the 2019 Loan Charge:
1) Can you tell me how many individuals are expected to have the income tax liability transferred to them from the employer?
Stride gave an example of one instance where the income tax liability can be transferred to an individual from the employer
2) Please provide a breakdown of the different types of transfer of liability from the employer to the individual and the number of individuals affected for each type of transfer of liability.
Yours faithfully,
Chris Sawyer

================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
        HM Revenue and Customs
22 June 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/01306
Dear Mr Sawyer,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 22nd June 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

Loan Charge FOI

Tax Avoidance:Written question - 152724 - transfer of liability

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Loan Charge FOI