Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department has taken to make people aware of the change in loan charges; how they have identified the number of people so affected; and how many people have been informed of the changes to date.

Since November 2017, HMRC has been writing directly to individuals and employers who may be impacted by the loan charge. HMRC has written directly to over 40,000 users, identified through its compliance work, IT records and tax return data.

In addition, it is actively encouraging disguised remuneration scheme users to come forward and settle through its regular contact with customers and has raised additional awareness through its series of Spotlight publications, tweets and webinars. In July 2018, an HMRC issue briefing on disguised remuneration charge on loans was published on GOV.UK. This provides additional information about the loan charge, links to the settlement terms and relevant Spotlights along with helpful information for those who may have difficulty paying what they owe.

HMRC is working hard to help individuals get out of tax avoidance for good and is encouraging anyone who is concerned about their ability to pay to contact them as soon as possible to discuss their options. In November 2017, HMRC set up a dedicated helpline for those wanting to settle their avoidance scheme use, and discuss payment options. HMRC will work with all individuals to reach a manageable and sustainable payment plan wherever possible.