HMRC is managing the Loan Charge, a tax enforcement measure targeting disguised remuneration schemes where employers and intermediaries used loans to avoid income tax and National Insurance contributions. The policy has been controversial due to retrospective application and significant taxpayer bills; HMRC has commissioned independent reviews to assess implementation and fairness while continuing to pursue affected participants and report company payments.
This briefing explains HMRC's operational activity following the new independent review of the Loan Charge.
This tax information and impact note is about the recommendations from the independent loan charge review.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
This briefing explains HMRC's operational activity following the new independent review of 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.
This measure is about bringing Employee Car Ownership Schemes within the scope the benefit in kind rules as company cars from 6 October 2026.
This briefing explains how HMRC is liaising with customers during the independent review of the loan charge.
This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benefit Trusts (EBTs).
Find information on making a late election (if subject to the loan charge) to spread outstanding disguised remuneration loan balance evenly across 3 tax years.
Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.
This Tax Information and Impact Note is about the implementation of the recommendations from the independent review of the Loan Charge.
This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.
This clause introduces a new charge on outstanding loans from disguised remuneration schemes.
Technical consultation on measures for Finance Bill 2017.
This tax information and impact note supports the government's commitment to tackling tax avoidance and aims to deter the future use of disguised remuneration avoidance schemes.
This tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment.
This tax information and impact note is about changes that are part of a wider package announced at Budget 2016 to tackle the use of disguised remuneration tax avoidance schemes.
Draft regulations, together with draft explanatory memorandum, for a period of technical consultation that will close on 2 September 2015.