Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to ensure the prosecution of the creators and promoters of disguised remuneration schemes relating to the Loan Charge.

The Government and HMRC are determined to continue to tackle promoters of tax avoidance schemes.

While there is no specific offence relating to the promotion of tax avoidance schemes, there are criminal offences under which promoters who commit fraud can be prosecuted, such as the offence of cheating the public revenue. HMRC always consider whether there are grounds for conducting a criminal investigation against promoters, including those who promote disguised remuneration schemes.