Loan schemes and the loan charge — an overview
Facts, figures and information on tax avoidance loan schemes and the loan charge.
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The government has published its response to the independent loan charge review in Budget 2025.
HMRC is reviewing what this means for customers and you can find the latest update here.
Loan schemes - otherwise known as ‘disguised remuneration’ schemes - are used to avoid paying Income Tax.
This page sets out:
- how loan schemes are used to avoid paying tax
- what the loan charge is, and who it affects
- the support we’re giving to people to get their tax affairs in order