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What measures have you taken to notify tax payers potentially impacted by the 2019 Loan Charge - Published Spotlights
Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: We're waiting for
James Defries
to read a recent response and update the status.
Imported path: /opt/loancharge/imports/wdtk/requests/what_measures_have_you_taken_to_3
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Imported text
SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/what_measures_have_you_taken_to_3
TITLE: What measures have you taken to notify tax payers potentially impacted by the 2019 Loan Charge - Published Spotlights
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: We're waiting for
James Defries
to read a recent response and update the status.
REQUEST_SLUG: what_measures_have_you_taken_to_3
CAPTURED_AT: 2026-05-19T07:25:11+00:00
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ATTACHMENTS:
- FOI2018_01432_Final.pdf | https://www.whatdotheyknow.com/request/what_measures_have_you_taken_to_3/response/1199508/attach/2/FOI2018%2001432%20Final.pdf?cookie_passthrough=1 | application/pdf | 247736 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/what_measures_have_you_taken_to_3/response/1199508/attach/html/2/FOI2018%2001432%20Final.pdf.html | | 0 bytes
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MESSAGE 1 [outgoing]
HEADER: James Defries
4 July 2018
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
I am writing to request information under the Freedom of Information Act 2000. I would be interested in any information held by your organisation regarding my request. I understand that I do not have to specify particular files or documents and it is the departments responsibility to provide the information I require. If you need further clarification please contact me via this website. I would like to request the following information:
What measures have you taken to notify tax payers potentially impacted by the 2019 Loan Charge as passed by Parliament in the 2017 Finance Act.
Specifically what Spotlights have been published, giving reference to the number of the spotlight and the date when it was published
If my request is denied in whole or in part I ask that you justify all deletions by reference to specific exemptions of the act. I will also expect you to release all non-exempt material. I reserve the right to appeal your decision to withhold any information or to charge excessive fees. I would be grateful if you could confirm in writing that you have received this request. I look forward to your response within 20 working days as outlined by the statute. Many thanks for your assistance with this request.
Yours faithfully,
J Defries
================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
HM Revenue and Customs
6 July 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/01432
Dear Mr Defries,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 4th July 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
31 July 2018
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1 Attachment
FOI2018 01432 Final.pdf
241K
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Dear Mr Defries,
I am writing in response to your request for information, received 4th
July 2018.
Yours sincerely,
HMRC Freedom of Information Team
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ATTACHMENT TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2018_01432_Final.pdf
TEXT_FILE: FOI2018_01432_Final.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
Counter-Avoidance
Freedom of Information Team
S1715
6 Floor
Central Mail Unit
Newcastle Upon Tyne
NE98 1ZZ
Mr James Defries
By email: request-495804-
e0ac5b7b@whatdotheyknow.com
Email
foi.request@hmrc.gsi.gov.uk
Web
www.gov.uk
Date: 31 July 2018
Our ref:
FOI2018/01432
Dear Mr Defries
Freedom of Information Act 2000 (FOIA)
Thank you for your request, which was received on 4 July, for the following information:
“What measures have you taken to notify tax payers potentially impacted by the 2019 Loan
Charge as passed by Parliament in the 2017 Finance Act. Specifically what Spotlights have
been published, giving reference to the number of the spotlight and the date when it was
published.”
The new disguised remuneration (DR) loan charge ensures DR tax avoidance scheme users
pay their fair share by taxing loans from these schemes that remain outstanding on 5 April
2019.
Those affected can prevent the loan charge from arising by repaying the loan or agreeing a
settlement with HMRC before 5 April 2019. We want to help people settle their tax position
ahead of the loan charge and have provided a number of opportunities, including the
publication of settlement terms on 7 November 2017, for DR scheme users to settle their tax
affairs.
We are actively encouraging DR scheme users to come forward and settle through our day
to day contact with customers. We are also writing directly to individuals and employers who
may be impacted by the loan charge and aim to have completed the majority by the end of
August 2018. We will continue to write to those who might be impacted as they are
identified.
We have published a number of tax avoidance Spotlights publications which refer to the loan
charge including:-
Spotlight 30 on 6 May 2016
Spotlight 35 on 14 February 2017
Spotlight 36 on 14 February 2017
Spotlight 39 on 10 August 2017
Spotlight 42 on 14 February 2018
These are available on GOV.UK at: www.gov.uk/government/collections/tax-avoidance-
schemes-currently-in-the-spotlight.
--- PDF page 2 ---
2
You also might like to be aware that we have raised additional awareness through tweets
and webinars and have worked with a range of stakeholders to generate broader awareness
which has been picked up in wider media activity.
On 18 July 2018 a ‘HMRC issue briefing: disguised remuneration charge on loans’ was
published on GOV.UK. This provides additional information about the loan charge, links to
the settlement terms and relevant Spotlights along with helpful information for those who
may have difficulty paying what they owe. This can be found at:
www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-
on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans
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,
Freedom of Information Team