Disguised remuneration schemes

Guidance and regulation

Warning for agency workers and contractors employed by umbrella companies (Spotlight 60)
- Detailed guide
- 25 August 2022
- HM Revenue & Customs
Report and account for your disguised remuneration loan charge
- Detailed guide
- 6 December 2023
- HM Revenue & Customs
Umbrella companies offering to increase your take home pay (Spotlight 45)
- Detailed guide
- 12 September 2018
- HM Revenue & Customs
Disguised remuneration settlement terms 2020
- Guidance
- 11 April 2023
- HM Revenue & Customs
Find out how the changes to the loan charge affect you
- Detailed guide
- 21 November 2023
- HM Revenue & Customs

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News and communications

Letter from Mary Aiston, Director of Counter Avoidance, to the Loan Charge APPG
- 19 June 2020
- HM Revenue & Customs
- Correspondence
Letter from Ruth Stanier to the Loan Charge All Party Parliamentary Group
- 7 March 2019
- HM Revenue & Customs
- Correspondence

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Policy papers and consultations

HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge
- 28 September 2023
- HM Revenue & Customs
- Policy paper
Loan schemes and the loan charge - an overview
- 9 February 2022
- HM Revenue & Customs
- Policy paper
Implementation of changes to the loan charge
- 9 November 2020
- HM Revenue & Customs
- Policy paper

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Organisations

HM Revenue & Customs