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The Loan Charge and DP1
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was
partially successful
.
Imported path: /opt/loancharge/imports/wdtk/requests/the_loan_charge_and_dp1
Open original request on WhatDoTheyKnow
Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/the_loan_charge_and_dp1
TITLE: The Loan Charge and DP1
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
partially successful
.
REQUEST_SLUG: the_loan_charge_and_dp1
CAPTURED_AT: 2026-05-19T07:15:50+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:52:49", "first_seen_page": "5", "first_query_term": "\"Loan Charge\"", "first_date_after": "2019/01/01", "first_date_before": "2020/01/01", "matched_query_terms": "\"Loan Charge\"", "matched_date_ranges": "2019/01/01 to 2020/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22Loan%20Charge%22/requests?commit=Filter&query=%22Loan+Charge%22&request_date_after=2019%2F01%2F01&request_date_before=2020%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}
ATTACHMENTS:
- FOI2019_00963_Phillip_Harris.pdf | https://www.whatdotheyknow.com/request/the_loan_charge_and_dp1/response/1374386/attach/2/FOI2019%2000963%20Phillip%20Harris.pdf?cookie_passthrough=1 | application/pdf | 121924 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/the_loan_charge_and_dp1/response/1374386/attach/html/2/FOI2019%2000963%20Phillip%20Harris.pdf.html | | 0 bytes
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MESSAGE 1 [outgoing]
HEADER: Philip Harris
18 April 2019
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
I am only asking for counts of people so these questions are in no way a breach of GDPR
Since the counts of people affected will not affect ongoing investigations I do not recognise that as a possible reason for refusing to answer
So I hope that you will answer honestly and frankly
The questions...
1. How many "clients" of DP1 are or were involved in schemes that would normally be affected by the Loan Charge?
2. Of those people how many have settled?
3. Of those affected, how many have been offered settlements requiring them to pay less than 100% of the tax owed?
4. Of those that have settled, how many have settled for less than 100% of the tax owed?
5. How many DP "clients" have been excluded from the Loan Charge by special circumstances?
When answering these question I want you to take note of the FOI act - especially section 77
Yours faithfully,
Philip Harris
================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
HM Revenue and Customs
24 April 2019
--------------------------------------------------------------------------------
Our ref: FOI2019/00963
Dear Mr Harris,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 18th April 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 Central Team,
HM Revenue and Customs
30 May 2019
--------------------------------------------------------------------------------
1 Attachment
FOI2019 00963 Phillip Harris.pdf
119K
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Dear Mr Harris,
I am writing in response to your request for information, received 18
April 2019.
Yours sincerely,
HMRC Freedom of Information Team
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ATTACHMENT TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2019_00963_Phillip_Harris.pdf
TEXT_FILE: FOI2019_00963_Phillip_Harris.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 Philip Harris
By email: request-569653-
b6fb3933@whatdotheyknow.com
Email
foi.request@hmrc.gsi.gov.uk
Web
www.gov.uk
Date: 30 May 2019
Our ref:
FOI2019/00963
Dear Mr Harris
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 18 April, for the following information:
“1. How many "clients" of DP1 are or were involved in schemes that would normally be
affected by the Loan Charge?
2. Of those people how many have settled?
3. Of those affected, how many have been offered settlements requiring them to pay less
than 100% of the tax owed?
4. Of those that have settled, how many have settled for less than 100% of the tax owed?
5. How many DP "clients" have been excluded from the Loan Charge by special
circumstances?
When answering these question I want you to take note of the FOI act - especially section
77”
I have interpreted your request in reference to HMRC’s Public Department 1 (PD1). It is
HMRC policy to provide additional handling procedures for certain customers because of
their employment or personal circumstances. This means that only some of our staff are
able to access these records, this work is completed by PD1. PD1 handle the tax affairs of
around 180,000 customers with a wide range of particular individual circumstances requiring
a bespoke service.
A review of departmental records shows that 82 customers of PD1 are likely to be affected
by the charge on Disguised Remuneration loans. Of those, 31 cases have been settled. All
the settled cases were in accordance with the published settlement terms. Any PD1
customers who do not agree a settlement with HMRC will be liable to the loan charge.
HMRC treats all taxpayers fairly and enforces the existing tax rules impartially. The
department is subject to rigorous governance procedures to ensure that all taxpayers are
treated fairly and equally.
Further information about the settlement terms is available on GOV.UK
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.
--- PDF page 2 ---
2
If you are not content with the outcome of an internal review you can complain to the
Information Commissioner’s Office
Yours sincerely,
Freedom of Information Team