Threads / Disguised Remuneration Scheme and Loan Charge / Employment income provided through third parties - updated …
Policy Paper Published 13 Jul 2017 HM Revenue & Customs HM Treasury ↗ View on GOV.UK

Employment income provided through third parties - updated legislation

This clause introduces a new charge on outstanding loans from disguised remuneration schemes.

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The government has published updated legislation for employment income provided through third parties.

Further supporting documents, including tax information and impact notes can be found on the Spring Budget 2017: tax related documents page.

Any technical queries should be sent to email: incometax.structure@hmrc.gsi.gov.uk.