Transfer of Tax Liability from Employer to Employee.

Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was refused by HM Revenue and Customs .
Imported path: /opt/loancharge/imports/wdtk/requests/transfer_of_tax_liability_from_e
Open original request on WhatDoTheyKnow
Imported text

SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/transfer_of_tax_liability_from_e
TITLE: Transfer of Tax Liability from Employer to Employee.
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
refused
by
HM Revenue and Customs
.
REQUEST_SLUG: transfer_of_tax_liability_from_e
CAPTURED_AT: 2026-05-19T07:17:45+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:58:29", "first_seen_page": "4", "first_query_term": "\"disguised remuneration\"", "first_date_after": "2018/01/01", "first_date_before": "2019/01/01", "matched_query_terms": "\"disguised remuneration\"", "matched_date_ranges": "2018/01/01 to 2019/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22disguised%20remuneration%22/requests?commit=Filter&query=%22disguised+remuneration%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_00359_Leggsy.pdf | https://www.whatdotheyknow.com/request/transfer_of_tax_liability_from_e/response/1120965/attach/2/FOI2018%2000359%20Leggsy.pdf?cookie_passthrough=1 | application/pdf | 151884 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/transfer_of_tax_liability_from_e/response/1120965/attach/html/2/FOI2018%2000359%20Leggsy.pdf.html |  | 0 bytes
- FOI2018_00495_Leggsy.pdf | https://www.whatdotheyknow.com/request/transfer_of_tax_liability_from_e/response/1129172/attach/2/FOI2018%2000495%20Leggsy.pdf?cookie_passthrough=1 | application/pdf | 149165 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/transfer_of_tax_liability_from_e/response/1129172/attach/html/2/FOI2018%2000495%20Leggsy.pdf.html |  | 0 bytes

================================================================================
MESSAGE 1 [outgoing]
HEADER: MLeggsy
15 February 2018
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
“Do you hold any information which would answer the following question.
To what lengths is the employer being pursued for tax owed from EBT and PBT Schemes and under what circumstances is it legal for HMRC to transfer the employer liability to the employee?”
Yours faithfully,
Mike

================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
        HM Revenue and Customs
19 February 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/00359
Dear Mike Leggsy,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 15th February 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
2 March 2018
--------------------------------------------------------------------------------
1 Attachment
FOI2018 00359 Leggsy.pdf
148K
View
Download
Dear Mike Leggsy,
I am writing in response to your request for information, received 15th
February.
Yours sincerely,
HMRC Freedom of Information Team

================================================================================
MESSAGE 4 [outgoing]
HEADER: MLeggsy
2 March 2018
Delivered
--------------------------------------------------------------------------------
Dear [
email address
] on behalf of FOI Central Team,
Many thanks for your response but unfortunately you have not fully answered my question?
I asked:
To what lengths is the employer being pursued for tax owed from EBT and PBT Schemes and under what circumstances is it legal for HMRC to transfer the employer liability to the employee?”
Thank you for defining the circumstances under which liability may be transferred from Employer to Employee.  But to what lengths will the employers be pursued, there must be an HMRC process which must be followed to exhaust all avenues before attempting to transfer the liabiltiy?
If there is NO defined HMRC process or procedure in place to pursue the employer please confirm this.
Yours sincerely,
MLeggsy

================================================================================
MESSAGE 5 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
        HM Revenue and Customs
7 March 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/00495
Dear Mike Leggsy,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 2nd 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 answer.
Yours sincerely
HMRC Freedom of Information Act Team

================================================================================
MESSAGE 6 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
        HM Revenue and Customs
19 March 2018
--------------------------------------------------------------------------------
1 Attachment
FOI2018 00495 Leggsy.pdf
145K
View
Download
Dear Mike Leggsy,
I am writing in response to your request for information, received 2nd
March.
Yours sincerely,
HMRC Freedom of Information Team

================================================================================
ATTACHMENT TEXT EXTRACTION / OCR
================================================================================

--------------------------------------------------------------------------------
ATTACHMENT: FOI2018_00359_Leggsy.pdf
TEXT_FILE: FOI2018_00359_Leggsy.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 Mike Leggsy 
 
By email: 
request-464861-9fc5fdd3@whatdotheyknow.com 
Email 
foi.request@hmrc.gsi.gov.uk 
Web 
www.gov.uk 
Date: 2 March 2018 
 
Our ref: 
FOI2018/00359 
 
 
Dear Mr Leggsy 
 
Freedom of Information Act 2000 (FOIA) 
 
Thank you for your request under the FOIA, which was received on 15 February, for the 
following information: 
 
“To what lengths is the employer being pursued for tax owed from EBT and PBT Schemes 
and under what circumstances is it legal for HMRC to transfer the employer liability to the 
employee?” 
 
Section 84 of the FOIA states that in order for a request for information to be handled as an 
FOIA request, it must be for recorded information. For example, a request would be for a 
copy of a policy, rather than an explanation as to why we have that policy in place. On 
occasion, HMRC receives requests that do not ask for recorded information, but ask more 
general questions about a policy, opinion or a decision, and that is how I am treating your 
query. 
 
The Information Commissioner has produced a reference tool to help people make effective 
requests. This is published on his website at the following link: https://ico.org.uk/for-the-
public/official-information/. 
 
If you wish to submit a clarified request by post, please send it to the address in the top right 
corner of this letter. You can also submit a request by email to: foi.review@hmrc.gsi.gov.uk 
 
Further Information 
In relation to your query it may be helpful to note that the Transfer of Liability section in the 
technical note published on 8 December 2017 describes the circumstances under which a 
transfer of liability will take place. This section is at the following link: 
https://www.gov.uk/government/publications/disguised-remuneration-transfer-of-liability-
technical-note/tackling-disguised-remuneration#transfer-of-liability 
 
If you are not satisfied with this reply you may request a review by emailing 
foi.review@hmrc.gsi.gov.uk. You must request a review within 2 months of the date of this 
letter. It would help us carry out our review if you set out the aspects of the reply that 
concern you and why you are dissatisfied.

--- PDF page 2 ---
131259 
2 
If you are not content with the outcome of an internal review, you can complain to the 
Information Commissioner’s Office (ICO). The ICO will not usually consider a case unless 
you have exhausted the internal review procedure provided by HMRC. You can make a 
complaint through the ICO’s website at: www.ico.org.uk. 
 
Yours sincerely 
 
Freedom of Information Team

--------------------------------------------------------------------------------
ATTACHMENT: FOI2018_00495_Leggsy.pdf
TEXT_FILE: FOI2018_00495_Leggsy.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 
FF 
 
 
 
 
 
Individual Policy Directorate 
Freedom of Information Team 
S1715 
6 Floor 
Central Mail Unit 
Newcastle Upon Tyne 
NE98 1ZZ 
Mr Mike Leggsy 
 
By email: 
request-464861-9fc5fdd3@whatdotheyknow.com 
Email 
foi.request@hmrc.gsi.gov.uk 
Web 
www.gov.uk 
Date: 15 March 2018 
 
Our ref: 
FOI2018/00495 
 
 
Dear Mr Leggsy 
 
Freedom of Information Act 2000 (FOIA) 
 
Thank you for your request under the FOIA, which was received on 2 March, for the 
following information: 
 
“To what lengths is the employer being pursued for tax owed from EBT and PBT Schemes 
and under what circumstances is it legal for HMRC to transfer the employer liability to the 
employee? 
 
Thank you for defining the circumstances under which liability may be transferred from 
Employer to Employee. But to what lengths will the employers be pursued, there must be an 
HMRC process which must be followed to exhaust all avenues before attempting to transfer 
the liabiltiy? 
 
If there is NO defined HMRC process or procedure in place to pursue the employer please 
confirm this.” 
 
I can confirm HM Revenue and Customs (HMRC) holds information within scope of your 
request. However, it is being withheld under section 31(1)(d) of the FOIA because I believe 
that disclosure would likely disrupt HMRC’s compliance activity. 
 
Section 31 is a qualified exemption which means that I must consider whether the balance of 
the public interest favours withholding or disclosing the information. 
 
I accept that there is strong public interest in ensuring that HMRC is accountable for its 
activities and is transparent about the way it applies its powers and resources. Publishing 
the information requested would, on the face of it, reassure the public that our activities are 
fair, robust and appropriately targeted. 
 
However, there is of course a strong public interest in HMRC being able to enforce the law 
properly through its compliance activity. Disclosing information on HMRC’s compliance 
procedures may allow employers who are involved in these arrangements to artificially 
engineer their circumstances so that they can exploit the rules of the transfer process and 
avoid their PAYE liabilities. Such evasion or avoidance would shift the tax burden from the 
employer onto the employee that benefitted from the avoidance arrangement. Any 
disclosure of information that might help employers to not pay the right amount of tax at the 
right time is not in the public interest.

--- PDF page 2 ---
130536 
2 
On balance, I believe that the public interest in protecting the integrity of HMRC’s 
compliance activities outweighs the reassurance that the requested information might 
provide. 
 
If you are not satisfied with this reply you may request a review by emailing 
foi.review@hmrc.gsi.gov.uk. You must request a review within 2 months of the date of this 
letter. It would help us carry out our review if you set out the aspects of the reply that 
concern you and why you are dissatisfied. 
 
If you are not content with the outcome of an internal review, you can complain to the 
Information Commissioner’s Office (ICO). The ICO will not usually consider a case unless 
you have exhausted the internal review procedure provided by HMRC. You can make a 
complaint through the ICO’s website at: www.ico.org.uk 
 
Yours sincerely 
 
 
Freedom of Information Team
Loan Charge FOI

Transfer of Tax Liability from Employer to Employee.

Imported text

Loan Charge FOI
