The taxman has reported itself to the police over the death of an individual who had been notified of a loan charge bill.
HMRC’s activities are regulated by the Office for Police Conduct, which regulates the activities of both the police and the taxman.
This was the first time HMRC felt it had been given sufficient evidence to link the death to the loan charge, according to FTAdviser's sister paper the Financial Times.
The FT reported the IOPC will assess the case "to determine whether an investigation by the IOPC [into HMRC’s conduct] is required".
The loan charge relates to disguised remuneration schemes whereby workers were paid via loans rather than salary, and as a result were not paying income tax on their earnings.
Recent government legislation means that those who were paid in this way are being asked to either repay the loans or pay tax on it.
Many MPs and members of the House of Lords have expressed concern that the charge is being applied retrospectively, as taxpayers can face a bill going back to 1999.
But HMRC believes that because the loans remain unpaid in this tax year, the law is not being applied retrospectively.
The tax liabilities fall due on April 5.
HMRC said it expects to raise about £3.2bn from the charge, with two thirds of that coming from the employers.
Those with earnings below £30,000 have seven years in which to pay the tax owed.