Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the implications for his policies of HMRC's reported use of contractors using disguised remuneration schemes.

The careful and considered Independent Loan Charge Review found that it was right to tackle disguised remuneration (DR) tax avoidance and that everyone should pay their fair share of tax.

HMRC do not engage in, or enter into, DR schemes. It is possible for a contractor providing services to HMRC to use a DR scheme without the department’s knowledge or participation. Where HMRC become aware of a contractor who is using a DR scheme, they take robust compliance action, including immediate action to terminate the engagement. These individuals are subject to the same tax compliance action in respect of their DR scheme use as any other scheme user.