Tax bar submissions Loan Charge review

Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: HM Revenue and Customs did not have the information requested.
Imported path: /opt/loancharge/imports/wdtk/requests/tax_bar_submissions_loan_charge
Open original request on WhatDoTheyKnow
Imported text

SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/tax_bar_submissions_loan_charge
TITLE: Tax bar submissions Loan Charge review
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: HM Revenue and Customs
did not have
the information requested.
REQUEST_SLUG: tax_bar_submissions_loan_charge
CAPTURED_AT: 2026-05-19T07:12:22+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:53:30", "first_seen_page": "2", "first_query_term": "\"Loan Charge\"", "first_date_after": "2020/01/01", "first_date_before": "2021/01/01", "matched_query_terms": "\"Amyas Morse\" | \"Loan Charge\"", "matched_date_ranges": "2001/01/01 to 2027/01/01 | 2020/01/01 to 2021/01/01 | 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=2020%2F01%2F01&request_date_before=2021%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}

ATTACHMENTS:
- FOI2020_03555_FOI_response.pdf | https://www.whatdotheyknow.com/request/tax_bar_submissions_loan_charge/response/1709230/attach/3/FOI2020%2003555%20FOI%20response.pdf?cookie_passthrough=1 | application/pdf | 122476 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/tax_bar_submissions_loan_charge/response/1709230/attach/html/3/FOI2020%2003555%20FOI%20response.pdf.html |  | 0 bytes

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MESSAGE 1 [outgoing]
HEADER: Trew Ray
17 December 2020
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
How many submissions were made to the Sir Amyas Morse Loan Charge review from the tax bar? How many were refused? How many were submitted/allowed?
If refused or submissions were not allowed then please detail the reason/s for this please.
Yours faithfully,
Trew Ray

================================================================================
MESSAGE 2 [incoming]
HEADER: no-reply@hmrc.ecase.gsi.gov.uk on behalf of FOI Team,
        HM Revenue and Customs
18 December 2020
--------------------------------------------------------------------------------
Our ref: FOI2020/03555
Dear Mr Trew,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 17th December 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 Team,
        HM Revenue and Customs
21 January 2021
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1 Attachment
FOI2020 03555 FOI response.pdf
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Dear Mr Ray,
We are writing in response to your request for information, received 17
December.
Yours sincerely,
HMRC Freedom of Information Team

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ATTACHMENT TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2020_03555_FOI_response.pdf
TEXT_FILE: FOI2020_03555_FOI_response.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 
 
 
 
Freedom of Information Team 
S1715 
6 Floor 
Central Mail Unit 
Newcastle Upon Tyne 
NE98 1ZZ 
Mr Trew Ray 
By email: request-713571-
fb490eb0@whatdotheyknow.com 
Email 
foi.request@hmrc.gov.uk 
Web 
www.gov.uk 
Date: 21 January 2021 
 
Our ref: 
FOI2020/03555 
 
 
Dear Mr Ray, 
 
Freedom of Information Act 2000 (FOIA) 
 
Thank you for your request, which was received on 17 December, for the following 
information: 
 
“How many submissions were made to the Sir Amyas Morse Loan Charge review from the 
tax bar? How many were refused? How many were submitted/allowed? 
 
If refused or submissions were not allowed then please detail the reason/s for this please.” 
 
I can advise that HMRC does not hold the information requested. 
 
HMRC staff seconded onto the Review team had a clear remit to support Sir Amyas Morse 
in the conduct of the Review; their work on the Review team was separate from their role as 
HMRC officials before or after the Review. They were provided with separate IT equipment 
and email addresses to be used while performing their duties on the Review. 
 
Records relating to the Review were not stored on HMRC systems and all evidence received 
by the Review team was destroyed at the conclusion of the Review, as explained in the 
Review report. 
 
The Review report also explains that “over 700 personal testimonies and contributions from 
37 tax and legal experts” were considered alongside “evidence provided in meetings 
following external consultations with stakeholders”. Further to this, the Review report states 
that any conflicts of interest were accounted for when accepting evidence for the Review. A 
full list of stakeholders Sir Amyas Morse met with while conducting his review is provided in 
Annex B of the Review report. 
 
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.

--- PDF page 2 ---
2 
OFFICIAL 
Yours sincerely, 
 
HM Revenue and Customs
Loan Charge FOI

Tax bar submissions Loan Charge review

Imported text

Loan Charge FOI
