FOI release

Independent Loan Charge Review summary of evidence

Summary of the government바카라 사이트™s evidence to the independent loan charge review.

• From: HM Revenue & Customs
• Published: 23 April 2020

Documents

Independent Loan Charge Review 바카라 사이트“ summary of evidence

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Section 1 - Use of Disguised Remuneration avoidance schemes over time

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Section 2 - Who is liable to the loan charge

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Section 3 - Off-payroll and Disguised Remuneration

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Section 4 - Policy Costing

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Section 5 - Challenges to the loan charge

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Section 6 - Interaction with other taxes

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Section 7 - Disclosure of Disguised Remuneration schemes

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Section 8 - Powers to tackle tax avoidance

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Section 9 - Compliance action

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Section 10 - 바카라 사이트 and HMRC communications about Disguised Remuneration

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Section 11 - Enquiry letters

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Section 12 - Settlement opportunities

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Section 13 - Settlements

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Section 14 - Debt collection process

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Section 15 - Customer service

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Section 16 - Further information on measures introduced to address stakeholder concerns

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Section 17 - Current use of Disguised Remuneration avoidance schemes

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Details

HM Treasury (HMT) and HM Revenue and Customs (HMRC) have released the evidence that they provided to Sir Amyas Morse and his review team as part of the Independent Loan Charge Review under the Freedom of Information Act 2000.

To ensure the material can be easily read, we have created this supporting publication which summarises the information which can be released as one continuous and sequential document. This aims to help guide readers through the large amount of evidence.

Published 23 April 2020