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Disguised remuneration schemes

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HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge

This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
- From: HM Revenue & Customs
- Updated: 28 September 2023
- HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge
  Introduction This briefing explains how HM Revenue and Customs (HMRC) will…
Loan schemes and the loan charge - an overview

Facts, figures and information on tax avoidance loan schemes and the loan charge.
- From: HM Revenue & Customs
- Updated: 9 February 2022
- Tax avoidance loan schemes and the loan charge
  Loan schemes – the facts Loan schemes - otherwise known as ‘disguised…
- Repaying a disguised remuneration loan to a third party
  Overview You may have been contacted by a third party about repaying a…
Implementation of changes to the loan charge

Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.
- From: HM Revenue & Customs
- Updated: 9 November 2020
- Implementation of changes to the loan charge
  Who is likely to be affected Those likely to be affected are individuals,…
- Implementation of changes to the loan charge: refunding voluntary restitution
  Who is likely to be affected Individuals, companies and employers that…