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Tax refunds blocked due to loan charge
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was
partially successful
.
Imported path: /opt/loancharge/imports/wdtk/requests/tax_refunds_blocked_due_to_loan
Open original request on WhatDoTheyKnow
Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/tax_refunds_blocked_due_to_loan
TITLE: Tax refunds blocked due to loan charge
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
partially successful
.
REQUEST_SLUG: tax_refunds_blocked_due_to_loan
CAPTURED_AT: 2026-05-19T07:13:15+00:00
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ATTACHMENTS:
- FOI_Response.pdf | https://www.whatdotheyknow.com/request/tax_refunds_blocked_due_to_loan/response/1716793/attach/3/FOI%20Response.pdf?cookie_passthrough=1 | application/pdf | 124749 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/tax_refunds_blocked_due_to_loan/response/1716793/attach/html/3/FOI%20Response.pdf.html | | 0 bytes
- FOI_Response_003.pdf | https://www.whatdotheyknow.com/request/tax_refunds_blocked_due_to_loan/response/1754221/attach/3/FOI%20Response.pdf?cookie_passthrough=1 | application/pdf | 128709 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/tax_refunds_blocked_due_to_loan/response/1754221/attach/html/3/FOI%20Response.pdf.html | | 0 bytes
================================================================================
MESSAGE 1 [outgoing]
HEADER: Matt Smith
13 January 2021
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
Can you please provide the number of taxpayers who were due a tax refund for the tax year 2018-19, and whose refund has not been paid as of today?
Of these, can you please clarify how many of the above were also linked to the Loan Charge or Disguised Remuneration (for example because HMRC anti avoidance team had opened an enquiry on them, and/or the subject had previously reported loans or paid benefit in kind tax on loans etc.)
I look forward to hearing from you.
Yours faithfully,
Matt Smith
================================================================================
MESSAGE 2 [incoming]
HEADER: HMRC FOI Team,
HM Revenue and Customs
14 January 2021
--------------------------------------------------------------------------------
Our ref: FOI2021/00116
Dear Mr Smith,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 13th January 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 Depart ment 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: HMRC FOI Team,
HM Revenue and Customs
3 February 2021
--------------------------------------------------------------------------------
1 Attachment
FOI Response.pdf
121K
View
Download
Dear Mr Smith,
We are writing in response to your request for information, received 13
January.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
MESSAGE 4 [outgoing]
HEADER: Matt Smith
3 March 2021
Delivered
--------------------------------------------------------------------------------
Dear HMRC FOI Team,
Thanks for your response to my request. I find it hard to believe your case management system does not allow to search and aggregate by keywords or tags. Anyway, for the purpose of trying to get some information out of this, I would like to submit the following questions:
A - can you please provide the number of tax returns (relating to fiscal year 2018-19) that were received by HMRC during the months of SEPTEMBER 2020 and OCTOBER 2020. If possible for each of the two months please indicate how many returns were submitted for the first time, or amended.
B - for all the returns above (or if too many, for the amended ones only) can you please disclose how many resulted in a repayment due to the taxpayer (ie they payed too much tax for that year) irrespective of whether they actually requested a repayment or not.
C - of all cases above, can you please disclose how many repayments were made, and how many are still pending as of today.
If your IT infrastructure does not allow to extract the information above automatically, and manual processing is required, please provide as many as you can. If it is easier you can limit your search to returns submitted electronically, eg via PTA.
Yours sincerely,
Matt Smith
================================================================================
MESSAGE 5 [incoming]
HEADER: HMRC FOI Team,
HM Revenue and Customs
4 March 2021
--------------------------------------------------------------------------------
Our ref: FOI2021/02805
Dear Mr Smith,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 3rd March 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 a nswer.
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 6 [incoming]
HEADER: HMRC FOI Team,
HM Revenue and Customs
25 March 2021
--------------------------------------------------------------------------------
1 Attachment
FOI Response.pdf
125K
View
Download
Dear Mr Smith,
We are writing in response to your request for information, received 3
March.
Yours sincerely,
HMRC Freedom of Information Team
================================================================================
ATTACHMENT TEXT EXTRACTION / OCR
================================================================================
--------------------------------------------------------------------------------
ATTACHMENT: FOI_Response.pdf
TEXT_FILE: FOI_Response.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
--------------------------------------------------------------------------------
--- 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 Matt Smith
By email:
request-718245-f5903333@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 3 February 2021
Our ref:
FOI2021/00116
Dear Mr Smith
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 13 January, for the following information:
“Can you please provide the number of taxpayers who were due a tax refund for the tax year
2018-19, and whose refund has not been paid as of today?
Of these, can you please clarify how many of the above were also linked to the Loan Charge
or Disguised Remuneration (for example because HMRC anti avoidance team had opened
an enquiry on them, and/or the subject had previously reported loans or paid benefit in kind
tax on loans etc.)”
We can confirm we hold the information you seek. However, providing it would exceed the
FOIA cost limit, which for central government equates to one person spending 3½ working
days locating and extracting all of the information requested. We have therefore refused
your request under section 12(1) of the FOIA.
Normally we would explore how you might be able to refine your request so that it did not
exceed the FOIA cost limit. However, in this case, we cannot see any scope for doing so.
Tax refunds may be made automatically, or customers can be invited to claim via their
Personal Tax Account (PTA). Refund claims can also be submitted proactively by paper,
electronic form or via a PTA.
Each correspondence leads to the creation of a work item, which is then assigned,
considered, actioned, and closed. We record a work item as completed; that record does not
include details of the actual request, only that the task was carried out.
Our management system records basic information to monitor productivity and workflow; we
need to know how much work is on hand to ensure we are adequately resourced. For this
reason, we can produce statistics that measure our performance against our commitments
or internal targets. Any additional detail can only be collated by examining individual cases.
For example, if a claim is manually accepted or a system wants to automatically issue a
refund for whatever reason and something inhibits that release, whether manual intervention
or system led, the detail behind that could only be extracted by reviewing the actual claim.
This all means that to answer your request, we would need to examine several thousand
work items: first determining if a claim related to the tax year 2018-19; then checking if a
--- PDF page 2 ---
2
OFFICIAL
refund due had been suspended, withheld or paused for some reason; while also collating
details for any refunds inhibited due to loan charge or disguised remuneration matters. The
entire task would exceed the FOIA cost limit.
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.
Yours sincerely,
HM Revenue and Customs
--------------------------------------------------------------------------------
ATTACHMENT: FOI_Response_003.pdf
TEXT_FILE: FOI_Response_003.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
--------------------------------------------------------------------------------
--- 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 Matt Smith
By email: request-718245-
f5903333@whatdotheyknow.com
Email
foi.request@hmrc.gov.uk
Web
www.gov.uk
Date: 25 March 2021
Our ref:
FOI2021/02805
Dear Mr Smith
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 3 March, for the following information:
“A - can you please provide the number of tax returns (relating to fiscal year 2018-19) that
were received by HMRC during the months of SEPTEMBER 2020 and OCTOBER 2020. If
possible for each of the two months please indicate how many returns were submitted for
the first time, or amended.
B - for all the returns above (or if too many, for the amended ones only) can you please
disclose how many resulted in a repayment due to the taxpayer (i.e. they paid too much tax
for that year) irrespective of whether they actually requested a repayment or not.
C - of all cases above, can you please disclose how many repayments were made, and how
many are still pending as of today.”
We can confirm we hold the information you seek. However, answering your complete
request would exceed the FOIA cost limit, which for central government equates to one
person spending 3½ working days locating and extracting all of the information requested.
We have therefore refused your request under section 12(1) of the FOIA.
Normally we would explore how you might be able to refine your request so that it did not
exceed the FOIA cost limit. However, for the repayment data you require, we cannot see any
scope for doing so.
Our management system records basic information to monitor productivity and workflow; we
need to know how much work is on hand to ensure we are adequately resourced. For this
reason, we can produce statistics that measure our performance against our commitments.
Any additional detail can only be collated by examining individual cases. For example, if a
return results in a repayment, that level of detail could only be extracted by reviewing the
actual claim.
Further, our records for online returns are categorised by those filed online and amendments
submitted online. We do not hold the same breakdown for paper returns and would therefore
need to review each return identify submissions that amendments or returns filed for the first
time.
This means that we would need to examine several thousand records to determine
instances were repayments were involved. And this task would exceed the FOIA cost limit.
--- PDF page 2 ---
2
OFFICIAL
Outside of the FOIA
Although we cannot answer your FOIA request, some data for returns submitted during the
two months of interest can be provided on a discretionary basis.
2018-19 returns filed
September 2020
October 2020
Paper
4,962
3,840
Online returns
27,436
24,152
Online amendments
22,068
23,478
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.
Yours sincerely,
HM Revenue and Customs