Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to (a) identify and (b close down disguised remuneration schemes.

HM Revenue and Customs (HMRC) remain committed to tackling new and emerging tax avoidance schemes and will launch a call for evidence shortly to seek views on further interventions to tackle these schemes and end their use.

HMRC have opened tens of thousands of enquiries, successfully litigated cases through the courts and agreed settlements to help DR users exit tax avoidance. HMRC are now increasingly intervening in real time, using information from employers and other intelligence relating to the avoidance market. HMRC are writing to taxpayers who appear to have started using avoidance before they complete their tax return to give them an opportunity to get out of the arrangements as early as possible.

HMRC are also challenging scheme promoters and other enablers in the marketed avoidance supply chain in order to disrupt their business. On 19 March 2020, they published a revised strategy for tackling promoters of mass-marketed tax avoidance schemes which sets out HMRC’s work to date and outlines HMRC and Government ambitions to drive promoters of tax avoidance out of business. It is guiding policy, operations, engagement and communications. The Promoter Strategy is available on GOV.UK.