Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if her Department will make promoters of disguised remuneration schemes jointly liable for Loan Charge tax liabilities.

The Government has commissioned an independent review of the Loan Charge. The review has a focused remit, allowing it to report by this summer and the Government will respond by Autumn Budget 2025.

Alongside the review, on 30 October 2024, the Government announced further measures to tackle promoters of marketed tax avoidance. On 26 March 2025 a consultation document was published setting out proposals to tackle these promoters. The Government has also already announced measures to tackle the significant tax avoidance and fraud in the umbrella company market.