Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the adequacy of the process of providing reimbursements to people who have over paid their tax in the context of the Loan Charge review conducted HMRC.

The Government commissioned an independent review of the loan charge to help bring the matter to a close for people who have not settled and paid their loan charge liabilities. The review identified affordability as a key barrier preventing those individuals from settling and made recommendations to remove this barrier.

In recognition of the unique circumstances, the Government is taking the extraordinary step of relieving people of some of these liabilities.

The Government has no plans to apply the review’s recommendations beyond those individuals and employers with outstanding liabilities that were the focus of the review.