When did HMRC first get the idea of a loan charge

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

SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/when_did_hmrc_first_get_the_idea
TITLE: When did HMRC first get the idea of a loan charge
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: when_did_hmrc_first_get_the_idea
CAPTURED_AT: 2026-05-19T07:25:21+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_01005_James.pdf | https://www.whatdotheyknow.com/request/when_did_hmrc_first_get_the_idea/response/1165452/attach/2/FOI2018%2001005%20James.pdf?cookie_passthrough=1 | application/pdf | 147194 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/when_did_hmrc_first_get_the_idea/response/1165452/attach/html/2/FOI2018%2001005%20James.pdf.html |  | 0 bytes

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MESSAGE 1 [outgoing]
HEADER: Martin James
11 May 2018
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
I would like to follow up the request below.
https://www.whatdotheyknow.com/request/2...
1) When did HMRC first get the idea of a loan charge?
2) When did the first HMRC internal meeting about it take place?
In both cases, month and year will suffice.
Yours faithfully,
Martin James

================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
        HM Revenue and Customs
14 May 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/01005
Dear Martin James,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 11th May 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 2018
--------------------------------------------------------------------------------
1 Attachment
FOI2018 01005 James.pdf
143K
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Dear Mr James,
I am writing in response to your request for information, received 11th
May.
Yours sincerely,
HMRC Freedom of Information Team

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ATTACHMENT: FOI2018_01005_James.pdf
TEXT_FILE: FOI2018_01005_James.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 Martin James 
By email: request-484328-
2ac579f8@whatdotheyknow.com 
 
Email 
foi.request@hmrc.gsi.gov.uk 
Web 
www.gov.uk 
Date: 30 May 2018 
 
Our ref: 
FOI2018/01005 
 
 
Dear Mr James 
 
Freedom of Information Act 2000 (FOIA) 
 
Thank you for your request, which was received on 11 May, for the following information: 
 
“I would like to follow up the request below. 
https://www.whatdotheyknow.com/request/2019_loan_charge#incoming-1156445 
 
1) When did HMRC first get the idea of a loan charge? 
 
2) When did the first HMRC internal meeting about it take place? 
 
In both cases, month and year will suffice.” 
 
I can confirm that HMRC holds information that falls within the scope of your request. 
However, we estimate that it would exceed the FOIA cost limit to deal with it. The cost limit, 
which is specified in regulations, equates to one person spending 3½ working days locating 
and extracting all of the information within scope of the request. 
 
Normally, HMRC would explore with you how you might be able to narrow or refine your 
request so that it did not exceed the FOIA cost limit. However, in this case, I cannot see any 
scope for doing this. 
 
Fulfilling the request would involve searching the calendars of all HMRC staff who were 
involved in introducing the disguised remuneration (DR) loan charge. 
 
It would also involve contacting each of those staff members to confirm whether they held 
earlier meetings which may not have been recorded in calendars and determine when the 
idea first came about. 
 
I have established that the time necessary to complete this task would exceed the cost limit 
by some way. Consequently, under section 12(1) of the FOIA, HMRC is not obliged to 
comply with your request and we will not be processing it further. 
 
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. The following link explains how to do this: 
https://ico.org.uk/concerns/ 
 
Yours sincerely, 
 
Income Tax Policy
Loan Charge FOI

When did HMRC first get the idea of a loan charge

Imported text

Loan Charge FOI
