questionText: To ask the Chancellor of the Exchequer, how many section 684 notices were issued by HMRC in each of the last five years.
answerText: In the context of Disguised Remuneration (DR), HM Revenue and Customs (HMRC) has in some circumstances used the power provided under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Discretion) to collect the tax owed; and since 2022, ...
heading: Tax Avoidance