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Scottish Government Publication (Factsheet)
Justice Directorate
Safer Communities Directorate

Oct. 31 2023

Source Page: Scottish Crime Recording Standard: Crime Recording and Counting Rules
Document: Scottish Crime Recording Standard Crime Recording and Counting Rules (PDF)

Found: The fee is paid and no loan is forthcoming.


Written Question
Disguised Remuneration Loan Charge Review
Wednesday 25th October 2023

Asked by: Drew Hendry (Scottish National Party - Inverness, Nairn, Badenoch and Strathspey)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to issue a Command Paper in relation to the Disguised remuneration: independent loan charge review.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

The loan charge was independently reviewed by Lord Amyas Morse in 2019, who assessed the impact of the policy on affected taxpayers. The Government accepted all but one of the Review’s 20 recommendations.

To bring the Review’s publication to the attention of Parliament, a Written Statement was made on the day (20 December 2019: UIN HCWS14). The Statement is available here: https://questions-statements.parliament.uk/written-statements/detail/2019-12-20/hcws14.

There are no plans to issue a command paper.


Select Committee
ICAS
DFH0018 - Draft Finance Bill 2023-24

Written Evidence Oct. 24 2023

Inquiry: Draft Finance Bill 2023-24
Inquiry Status: Closed
Committee: Finance Bill Sub-Committee

Found: remuneration schemes.


Departmental Publication (Statistics)
Department for Business and Trade

Oct. 24 2023

Source Page: Labour Market Enforcement Strategy 2023 to 2024
Document: Labour Market Enforcement Strategy 2023 to 2024: annex A - summary of evidence (accessible version) (PDF)

Found: Some of these will be disguising a portion of contractors income as a loan or similar non-taxable income


Select Committee
HMRC, HMRC, and HMRC

Oral Evidence Oct. 18 2023

Committee: Treasury Committee (Department: HM Treasury)

Found: Moving on to another topic, which is the loan charge.


Written Question
Tax Avoidance
Wednesday 13th September 2023

Asked by: Matthew Offord (Conservative - Hendon)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people HM Revenue and Customs was seeking loan charge payments from in relation to the tax years before April 2010, as of 8 September 2023.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.

However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis.

HMRC continues to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to their use of disguised remuneration (DR) loans, in accordance with their published DR settlement terms and HMRC’s Litigation and Settlement Strategy.


Departmental Publication (Guidance and Regulation)
Home Office

Aug. 14 2023

Source Page: Immigration Rules archive: 7 August 2023 to 8 August 2023
Document: Immigration Rules archive: 7 August 2023 to 8 August 2023 (PDF)

Found: 'Invested’ or ‘spent' excludes spending on: (1) the applicant’s own remuneration, (2) buying


Departmental Publication (Guidance and Regulation)
Home Office

Aug. 14 2023

Source Page: Immigration Rules archive: 25 July 2023 to 6 August 2023
Document: Immigration Rules archive: 25 July 2023 to 6 August 2023 (PDF)

Found: 'Invested’ or ‘spent' excludes spending on: (1) the applicant’s own remuneration, (2) buying


Departmental Publication (Guidance and Regulation)
Home Office

Aug. 01 2023

Source Page: Immigration Rules archive: 19 July 2023 to 24 July 2023
Document: Immigration Rules archive: 19 July 2023 to 24 July 2023 (PDF)

Found: 'Invested’ or ‘spent' excludes spending on: (1) the applicant’s own remuneration, (2) buying


Departmental Publication (Guidance and Regulation)
Home Office

Jul. 31 2023

Source Page: Immigration Rules archive: 29 June 2023 to 16 July 2023
Document: Immigration Rules archive: 29 June 2023 to 16 July 2023 (PDF)

Found: 'Invested’ or ‘spent' excludes spending on: (1) the applicant’s own remuneration, (2) buying