Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 March to Question 157046 on Tax Avoidance and the Answer of 1 March to Question 152309, how many individuals are subject to open compliance checks relating to disguised remuneration schemes used before 9 December 2010.

HM Revenue and Customs (HMRC) currently has around 15,000 open compliance checks relating to a number of individual taxpayers who used Disguised Remuneration (DR) tax avoidance schemes before 9 December 2010, and which are not subject to the Loan Charge following recommendations made by the Independent Loan Charge Review. These compliance checks will include both open enquiries and assessments, and taxpayers can be subject to more than one compliance check at one time.

As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HM Revenue & Customs in the last 12 months.