Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC pursues unpaid tax receipts from disguised remuneration schemes operated before 9 December 2010.

HMRC have open enquiries and assessments into disguised remuneration (DR) use before 9 Dec 2010. These will need to be resolved by way of settlement with HMRC or through litigation.

The Independent Loan Charge Review was clear that HMRC should continue with enquiries and settling cases under their normal powers, including where loans now fall outside the scope of the Loan Charge.

HMRC continues to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to their use of DR loans, in accordance with their published DR settlement terms and HMRC Litigation and Settlement Strategy.