Tax Information and Impact Notes (TIINs)

Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request is waiting for clarification . If you are Mr. Christopher Robinson , please sign in to send a follow up message.
Imported path: /opt/loancharge/imports/wdtk/requests/tax_information_and_impact_notes
Open original request on WhatDoTheyKnow
Imported text

SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/tax_information_and_impact_notes
TITLE: Tax Information and Impact Notes (TIINs)
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request is
waiting for clarification
. If you are
Mr. Christopher Robinson
, please
sign in
to send a follow up message.
REQUEST_SLUG: tax_information_and_impact_notes
CAPTURED_AT: 2026-05-19T07:12:55+00:00
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ATTACHMENTS:
- FOI2021_30404.pdf | https://www.whatdotheyknow.com/request/tax_information_and_impact_notes/response/1950007/attach/3/FOI2021%2030404.pdf?cookie_passthrough=1 | application/pdf | 199344 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/tax_information_and_impact_notes/response/1950007/attach/html/3/FOI2021%2030404.pdf.html |  | 0 bytes

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MESSAGE 1 [outgoing]
HEADER: Mr. Christopher Robinson
15 December 2021
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
Following a question in the House of Commons regarding the consequences of the Loan Charge on the UK population, may I have a copy of the Tax Information and Impact notes (TIINs) outcomes and any other documents produced regarding these outcomes.
Yours faithfully,
Mr. Christopher Robinson

================================================================================
MESSAGE 2 [incoming]
HEADER: FOI Team,
        HM Revenue and Customs
15 December 2021
--------------------------------------------------------------------------------
Our ref: FOI2021/30404
Dear Mr Robinson,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 15 December.
We have allocated the above reference which you should quote if you need
to contact us.
We will arrange for a reply to be sent to you which will either comply
with our 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.
While we aim to respo nd to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.
Yours sincerely
HMRC Freedom of Information Team

================================================================================
MESSAGE 3 [incoming]
HEADER: FOI Team,
        HM Revenue and Customs
12 January 2022
--------------------------------------------------------------------------------
1 Attachment
FOI2021 30404.pdf
194K
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Dear Mr Robinson,
We are writing in response to your request for information, received 15
December.
Yours sincerely,
HMRC Freedom of Information Team

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ATTACHMENT TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2021_30404.pdf
TEXT_FILE: FOI2021_30404.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
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--- PDF page 1 ---
If you need extra support, for example if you have a disability, a mental health condition, or 
do not speak English/Welsh, go to www.gov.uk and search for ‘get help from HMRC’. 
Text Relay service prefix number – 18001 
 
OFFICIAL 
 
Freedom of Information Team 
S1715 
6 Floor 
Central Mail Unit 
Newcastle Upon Tyne 
NE98 1ZZ 
Mr Christopher Robinson 
By email: request-816557-
0ee84c31@whatdotheyknow.com 
Email 
foi.request@hmrc.gov.uk 
Web 
www.gov.uk 
Date: 12 January 2022 
 
Our ref: 
FOI2021/30404 
 
 
Dear Mr Robinson 
 
Freedom of Information Act 2000 (FOIA) 
 
Thank you for your request, which was received on 15 December, for the following 
information: 
 
“Following a question in the House of Commons regarding the consequences of the Loan 
Charge on the UK population, may I have a copy of the Tax Information and Impact notes 
(TIINs) outcomes and any other documents produced regarding these outcomes.” 
 
In order to satisfy your request, we would need clarification on what data you require in 
relation to ‘Tax Information and Impact notes (TIINs) outcomes’ and ‘other documents 
produced regarding these outcomes’. It may refine your request if you include the question 
you refer to, asked in the House of Commons. HM Revenue and Customs (HMRC) produce 
large amounts of documentation relating to the implementation and monitoring of policies 
and we therefore require a more refined and detailed request to proceed. A refined request 
which asked for a specific piece of analysis, for example, ‘HMRC’s latest figures on the 
number of people affected by the Loan Charge’, would allow us to identify the data you seek. 
 
TIINs are the notes published alongside Budget measures or other tax policy changes, 
setting out some of the background of the measure and estimated impacts on, for example, 
the Exchequer, the economy, individuals and business. 
 
Below are the TIINs relating to the Loan Charge. We hope this will help you to refine your 
request 
 
https://www.gov.uk/government/publications/disguised-remuneration-further-
update/disguised-remuneration-further-update 
 
Published following the original Budget 2016 announcement 
 
https://www.gov.uk/government/publications/implementation-of-recommendations-from-the-
independent-review-of-the-loan-charge/implementation-of-recommendations-from-the-
independent-review-of-the-loan-charge 
 
Published at Budget 2020, with impacts of the predicted changes to the Loan Charge 
following the Lord Morse Review

--- PDF page 2 ---
2 
OFFICIAL 
 
 
Please submit your clarified request (quoting the FOI reference number above) by emailing 
foi.request@hmrc.gov.uk or by writing to the address at the top of this letter. 
 
If, after clarifying your request, you are not content with our freedom of information 
response, you can ask us to carry out an internal review. You also retain the right to 
complain to the Information Commissioner. 
 
Yours sincerely, 
 
 
HM Revenue and Customs
Loan Charge FOI

Tax Information and Impact Notes (TIINs)

Imported text

Loan Charge FOI
