Asked by: Andrew Snowden (Conservative - Fylde)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to pursue enforcement action against promoters of tax avoidance schemes in connection with the loan charge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
This government recognised that concerns continued to be raised about the loan charge and that some felt strongly that it had not been handled appropriately.
The Government therefore commissioned an independent review of the loan charge to bring the matter to a close for those affected, ensure fairness for all taxpayers and ensure that appropriate support is in place for those subject to the loan charge.
The Government is introducing new powers in Finance Bill 2025/26 to close in on promoters of marketed tax avoidance and the other professionals who market or enable tax avoidance schemes.
These new powers will go further and include more criminal sanctions. This shows the Government’s clear determination to close in on the few remaining promoters by strengthening deterrents and introducing significant additional consequences for promoters who continue promoting tax avoidance schemes.
At the Budget, the Government announced action to tackle tax avoidance by umbrella companies, where most disguised remuneration now takes place. The Government will introduce legislation, effective from April 2026, to make recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. Where there is no agency in the supply chain, this responsibility will fall to the end client. This along with the measures on promoters will help prevent disguised remuneration in the future.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will offer the same settlement terms that will be provided in the settlement opportunity resulting from the implementation of the McCann Review to those that have already settled with HMRC.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841 and 109842.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the number of people subject to the loan charge who will have their cases settled following the independent review of the loan charge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841 and 109842.
Asked by: Helen Maguire (Liberal Democrat - Epsom and Ewell)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment has her Department made of the effectiveness of (a) the Loan Charge and (b) HMRC’s approach to dealing with disguised remuneration schemes.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841, 109843 and 109842.
Asked by: Helen Maguire (Liberal Democrat - Epsom and Ewell)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the (a) effectiveness of the loan charge and (b) adequacy of HMRC’s approach to dealing with disguised remuneration schemes.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841, 109843 and 109842.
Asked by: Helen Maguire (Liberal Democrat - Epsom and Ewell)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many outstanding Loan Charge cases she expects will be settled as a result of the McCann Review.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841, 109843 and 109842.
Asked by: Helen Maguire (Liberal Democrat - Epsom and Ewell)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment has her Department made of the value-for-money to the taxpayer of the Loan Charge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841, 109843 and 109842.
Asked by: Helen Maguire (Liberal Democrat - Epsom and Ewell)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the value-for-money of the loan charge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841, 109843 and 109842.
Asked by: Helen Maguire (Liberal Democrat - Epsom and Ewell)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the number of people subject to the loan charge who will have their cases settled following the independent review of the loan charge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the Hon. Member to the answers I gave on 9 February 2026 to UIN 109841, 109843 and 109842.
Asked by: Maureen Burke (Labour - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to ensure individuals with large liabilities under the Loan Charge are given adequate support, particularly in cases involving financial and personal distress.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognised that concerns continued to be raised about the loan charge and that some felt strongly that it had not been handled appropriately. The Government therefore commissioned an independent review of the loan charge to bring the matter to a close for those who had not settled and paid their loan charge liabilities.
The Government accepted all but one of the independent review’s recommendations and in some cases is going further. The Government’s decision to write off £5,000 from everyone’s liability will mean that around a third will have their liabilities written off entirely. Most people will see reductions in their liabilities of at least 50%.
HMRC will continue to work with taxpayers to resolve their cases in line with existing legislation and case law. HMRC is committed to working sensitively and pragmatically with taxpayers to reach settlement. This includes offering flexible payment terms where people need more time to pay their liabilities.
The Government takes the wellbeing of all taxpayers very seriously. Vulnerable customers can make use of HMRC’s well-established Extra Support Service.