Tax Avoidance:Written question - 152724 - transfer of liability

Source: WhatDoTheyKnow
Authority: HM Treasury
Status: HM Treasury did not have the information requested.
Imported path: /opt/loancharge/imports/wdtk/requests/tax_avoidancewritten_question_15_12
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SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/tax_avoidancewritten_question_15_12
TITLE: Tax Avoidance:Written question - 152724 - transfer of liability
AUTHORITY: HM Treasury
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hm_treasury
STATUS: HM Treasury
did not have
the information requested.
REQUEST_SLUG: tax_avoidancewritten_question_15_12
CAPTURED_AT: 2026-05-19T07:11:25+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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- [not downloaded] | https://www.whatdotheyknow.com/request/tax_avoidancewritten_question_15_12/response/1182930/attach/html/3/FOI2018%2011226.pdf.html |  | 0 bytes

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MESSAGE 1 [outgoing]
HEADER: Chris Sawyer
22 June 2018
Delivered
--------------------------------------------------------------------------------
Dear Her Majesty’s Treasury,
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 those taxpayers subjected to the 2019 Loan Charge:
1) Has HMRC informed the Treasury of how many individuals will have the income tax liability transferred to them from the employer?
2) Can you tell me how many individuals are expected to have the income tax liability transferred to them from the employer?
3) Can you tell me how many individuals are not expected to have the income tax liability transferred to them from the employer?
Yours faithfully,
Chris Sawyer

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MESSAGE 2 [incoming]
HEADER: FOI Requests,
        HM Treasury
22 June 2018
--------------------------------------------------------------------------------
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MESSAGE 3 [incoming]
HEADER: FOI Requests,
        HM Treasury
3 July 2018
--------------------------------------------------------------------------------
1 Attachment
FOI2018 11226.pdf
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Dear Mr Sawyer,
Please see attached a letter in response to your Freedom of Information
request.
Yours sincerely,
Information Rights Unit  | HM Treasury, 1 Horse Guards Road, London SW1A
2HQ   |  [1]www.gov.uk/hm-treasury
This email and any files transmitted with it are intended solely for the
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ATTACHMENT: FOI2018_11226.pdf
TEXT_FILE: FOI2018_11226.pdf.txt
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--- PDF page 1 ---
1 Horse Guards Road
HM Treasury 
London
SW1A 2HQ
Information Rights Unit
HM Treasury
Chris Sawyer 
020 7270 5000
foirequests@hmtreasury.gov.uk
www.gov.uk/hm-treasury
Via email: request-492665-
e8388156@whatdotheyknow.com 
03 July 2018
Ref: FOI2018/11226
Dear Mr Sawyer
Freedom of Information Act 2000: Income tax liability
Thank you for your enquiry of 22 June 2018, which we have considered under the terms of
the Freedom of Information Act 2000 (the FOI Act).
You asked for the following information:
“1) Has HMRC informed the Treasury of how many individuals will have the income
tax liability transferred to them from the employer?
2) Can you tell me how many individuals are expected to have the income tax
liability transferred to them from the employer?
3) Can you tell me how many individuals are not expected to have the income tax
liability transferred to them from the employer?”
Following a search of our records, | can confirm that HM Treasury does not hold
information within the scope of your request.
HM Revenue and Customs (HMRC) may hold information relevant to your request. If you
have not done so already, you may wish to contact them directly. Contact details for
HMRC can be found on their website: https:/www.gov.uk/government/organisations/hm-
revenue-customs
If you have any queries about this letter, please contact us. Please quote the reference
number above in any future communications.
ZL,
Yours sincerely
Information Rights Unit

--- PDF page 2 ---
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Email: foirequests@hmtreasury.gov.uk
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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).
Loan Charge FOI

Tax Avoidance:Written question - 152724 - transfer of liability

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Loan Charge FOI
