This information is not available as the charge on outstanding disguised remuneration (DR) loan balances does not come into force until 5 April 2019. DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.
The Government estimates that around 75% of tax resulting from the loan charge will be paid by employers rather than individuals. Since the DR loan charge was announced, HMRC has agreed around 6,000 settlements of DR scheme use with employers and individuals, worth over £1 billion. So far, around 85% of tax secured has come from employers, and less than 15% from individuals.