Guidance and regulation

Find out about the tax avoidance arrangements used by some umbrella companies.

• From: HM Revenue & Customs
• Updated: 25 August 2022

How to report details of your disguised remuneration loan scheme and account for your loan charge liability.

• From: HM Revenue & Customs
• Updated: 6 December 2023

Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.

• From: HM Revenue & Customs
• Updated: 12 September 2018

Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.

• From: HM Revenue & Customs
• Updated: 11 April 2023

The loan charge will not apply to any disguised remuneration loans before 9 December 2010.

• From: HM Revenue & Customs
• Updated: 21 November 2023

How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.

• From: HM Revenue & Customs
• Updated: 24 April 2019

Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.

• From: HM Revenue & Customs
• Updated: 2 December 2021

Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.

• From: HM Revenue & Customs
• Updated: 31 August 2016

HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.

• From: HM Revenue & Customs
• Updated: 8 March 2019

HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.

• From: HM Revenue & Customs
• Updated: 14 February 2019

Check the availability and any issues affecting the send your loan charge details service.

• From: HM Revenue & Customs
• Updated: 6 April 2019

HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).

• From: HM Revenue & Customs
• Updated: 26 March 2019

This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.

• From: HM Revenue & Customs
• Updated: 20 December 2023

The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.

• From: HM Revenue & Customs
• Updated: 31 August 2016