Tax receipts lost to non-payment of 2019 Loan Charge

Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: We're waiting for John Lemmon to read recent responses and update the status.
Imported path: /opt/loancharge/imports/wdtk/requests/tax_receipts_lost_to_non_payment
Open original request on WhatDoTheyKnow
Imported text

SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/tax_receipts_lost_to_non_payment
TITLE: Tax receipts lost to non-payment of 2019 Loan Charge
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: We're waiting for
John Lemmon
to read recent responses and update the status.
REQUEST_SLUG: tax_receipts_lost_to_non_payment
CAPTURED_AT: 2026-05-19T07:13:04+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:51:45", "first_seen_page": "3", "first_query_term": "\"Loan Charge\"", "first_date_after": "2018/01/01", "first_date_before": "2019/01/01", "matched_query_terms": "\"Loan Charge\" | \"disguised remuneration\"", "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="}

ATTACHMENTS:
- FOI2018_01715_Lemmon.pdf | https://www.whatdotheyknow.com/request/tax_receipts_lost_to_non_payment/response/1223721/attach/2/FOI2018%2001715%20Lemmon.pdf?cookie_passthrough=1 | application/pdf | 152401 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/tax_receipts_lost_to_non_payment/response/1223721/attach/html/2/FOI2018%2001715%20Lemmon.pdf.html |  | 0 bytes

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MESSAGE 1 [outgoing]
HEADER: John Lemmon
4 August 2018
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
Please give me the estimate of tax receipts lost due to non-payment of the 2019 Loan Charge.
Yours faithfully,
John Lemmon

================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
        HM Revenue and Customs
6 August 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/01715
Dear Mr Lemmon,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 4th August 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

================================================================================
MESSAGE 3 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Team,
        HM Revenue and Customs
31 August 2018
--------------------------------------------------------------------------------
1 Attachment
FOI2018 01715 Lemmon.pdf
148K
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Dear Mr Lemmon,
I am writing in response to your request for information, received 4th
August.
Yours sincerely,
HMRC Freedom of Information Team

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ATTACHMENT TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2018_01715_Lemmon.pdf
TEXT_FILE: FOI2018_01715_Lemmon.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 John Lemmon 
By email: request-506171-
7980da33@whatdotheyknow.com 
Email 
foi.request@hmrc.gsi.gov.uk 
Web 
www.gov.uk 
Date: 31 August 2018 
 
Our ref: 
FOI2018/01715 
 
 
Dear Mr Lemmon 
 
Freedom of Information Act 2000 (FOIA) 
 
Thank you for your request, which was received on 4 August, for the following information: 
 
“Please give me the estimate of tax receipts lost due to non-payment of the 2019 Loan 
Charge.” 
 
The information you have requested is exempt from disclosure under s35 (1)(a) because the 
information relates to the formulation of government policy. The requested information 
provided evidence from which the government formulated and developed its policy response 
to disguised remuneration (DR) schemes. The government is currently considering how best 
to implement and enforce the charge on DR loans when it arises in April 2019. 
 
In line with the terms of this exemption in the FOI, we have also considered whether it would 
be in the public interest for us to provide you with the information. In this case, we have 
concluded that the public interest favours withholding the information. 
 
When assessing whether or not it was in the public interest to disclose the information to 
you, we took into account the following factors. 
 
There is an inherent public interest in transparency and accountability of public authorities. 
We also recognise the broad public interest in furthering public understanding of the issues 
which public authorities deal with, such as the analysis you have requested. 
 
However, there is a public interest in protecting the government’s ability to consider and 
develop policies and to reach well-formed conclusions. The Information Commissioner has 
recognised that policy development needs a degree of freedom to enable the process to 
work effectively and we consider that there is a strong public interest in protecting 
information where its release would be likely to have a detrimental impact on the ongoing 
development of the policy. 
 
There is also a public interest in preserving a ‘safe space’ to debate live policy issues away 
from external interference and distraction is highest during the formulation and development 
stages. Disclosure at this time may cause unhelpful debate based on an incomplete picture 
of the policy and the relevant statistics. That in turn may distract officials from developing the 
policies effectively and may close off better options from being considered.

--- PDF page 2 ---
2 
There is a strong public interest in protecting against encroachment on the ability of 
ministers and officials to develop policy options freely and frankly. In this case, the 
government is currently considering how best to implement and enforce the charge on DR 
loans. 
 
We reached the view that, on balance, the public interest is better served by withholding this 
information under Section 35 (1)(a) of the Act at this time. 
 
If you are not satisfied with this reply you may request a review within two months by 
emailing foi.review@hmrc.gsi.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 make a complaint to 
the Information Commissioner’s Office (ICO). Instructions about this process are available at 
the following link: https://ico.org.uk/concerns/ 
 
 
Yours sincerely, 
 
Individuals Policy Directorate
Loan Charge FOI

Tax receipts lost to non-payment of 2019 Loan Charge

Imported text

Loan Charge FOI
