To ask the Chancellor of the Exchequer, how much of the tax HMRC identified through disguised remuneration schemes was paid by those who (a) recommended, (b) promoted and (c) operated these schemes in each of the last five years.
Answered on
19 March 2024
HM Revenue and Customs (HMRC) has taken action to tackle the promoters of avoidance schemes, implementing a wide range of actions to disrupt their activities and supply chains, including publishing the details of promoters.
However, liability for the tax is always that of the individual and there is no legal mechanism to transfer disguised remuneration liabilities from the scheme users to the promoters.
As of 29 February 2024, HMRC has published the details of 70 tax avoidance schemes, 65 promoters and 29 connected persons, such as company directors and those individuals in control of the promoting entity.
HMRC has also issued over 20 stop notices to promoters and published details of 16 of these arrangements. Publishing this information supports taxpayers in identifying tax avoidance schemes so they can steer clear of or exit them.
The list of details of tax avoidance schemes, promoters, connected persons and stop notices currently published online can be found at:
https://www.gov.uk/government/publications/named-tax-avoidance-schemes-promoters-enablers-and-suppliers