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Departmental Publication (Guidance and Regulation)
Home Office

Jan. 05 2024

Source Page: Immigration Rules archive: 15 November 2023 to 27 December 2023
Document: Immigration Rules archive: 15 November 2023 to 27 December 2023 (PDF)

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

Select Committee
Loan Charge & Taxpayer Fairness APPG
 HMRCSR0018 - HMRC Standard Report 2022-23

Written Evidence Dec. 14 2023

Committee: Public Accounts Committee

Found: HMRCSR0018 - HMRC Standard Report 2022-23 Loan Charge & Taxpayer Fairness APPG Written Evidence

Select Committee
Senior Courts of England and Wales
 UKR0005 - UK Regulators

Written Evidence Dec. 13 2023

Inquiry: UK Regulators
Inquiry Status: Closed
Committee: Industry and Regulators Committee

Found: There is evidently little genuine external review.

Departmental Publication (Policy and Engagement)
HM Treasury

Dec. 04 2023

Source Page: Treasury Minutes progress report – December 2023
Document: Treasury Minutes progress report – December 2023 (web) (PDF)

Found: Defence offers subsidised housing for its service personnel and their families as part of the overall remuneration

Departmental Publication (Policy and Engagement)
HM Treasury

Dec. 04 2023

Source Page: Treasury Minutes progress report – December 2023
Document: Treasury Minutes progress report – December 2023 (print) (PDF)

Found: Defence offers subsidised housing for its service personnel and their families as part of the overall remuneration

Departmental Publication (Guidance and Regulation)
Home Office

Nov. 20 2023

Source Page: Immigration Rules archive: 5 October 2023 to 14 November 2023
Document: Immigration Rules archive: 5 October 2023 to 14 November 2023 (PDF)

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

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