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 consultation seeks views on proposals to introduce new requirements to report transactions between close companies and their participators to HMRC
In response to: HMRC issue briefing: operational activity following the new independent review of the Loa…
This briefing explains HMRC's operational activity following the new independent review of the Loan Charge.
In response to: Loan schemes and the loan charge — an overview
In response to: HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan ch…
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.
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
This Tax Information and Impact Note is about the implementation of the recommendations from the independent review of the Loan Charge.
Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.
This technical consultation seeks comments on the draft PAYE Regulations in respect of Car Data Reporting Requirements and Reporting Taxable Amounts due under Optional Remuneration Arrangements.
This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.
This technical consultation seeks comments on the draft PAYE Regulations in respect of Car Data Reporting Requirements and Reporting Taxable Amounts due under Optional Remuneration Arrangements.
This technical consultation seeks comments on the draft PAYE Regulations in respect of Car Data Reporting Requirements and Reporting Taxable Amounts due under Optional Remuneration Arrangements.
Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.
Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.
This clause introduces a new charge on outstanding loans from disguised remuneration schemes.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
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.
A consultation on proposals to align the dates by which an employee has to ‘make good’ the cost of their benefit-in-kind.
This tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment.
A consultation on proposals to align the dates by which an employee has to ‘make good’ the cost of their benefit-in-kind.
A consultation on proposals to align the dates by which an employee has to ‘make good’ the cost of their benefit-in-kind.
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.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.
Draft regulations, together with draft explanatory memorandum, for a period of technical consultation that will close on 2 September 2015.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.