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Policy Paper Published 26 Nov 2025 HM Revenue & Customs ↗ View on GOV.UK

Loan charge independent review

This tax information and impact note is about the recommendations from the independent loan charge review.

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In January 2025, the government ordered an independent review of the loan charge.

It will introduce legislation based on the review’s recommendations, creating a new settlement opportunity for those liable to the loan charge to resolve their affairs with HMRC.