The Government takes concerns over the physical and mental wellbeing of taxpayers very seriously. These cases are complex and typically involve many different factors.
There are no cases in which suicide is known to have been the result of the Loan Charge. HMRC have referred five cases to the Independent Office for Police Conduct (IOPC) where HMRC have been notified that an individual has taken their life and had used a disguised remuneration scheme.
The IOPC has advised in two of these cases that they felt it was appropriate for HMRC to review the case internally. In the other three, it returned the matter to HMRC to proceed as appropriate.