Policy paper

Employment income provided through third parties - updated legislation

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

From:
HM Treasury and HM Revenue & Customs
Published
13 July 2017

Documents

Employment income provided through third parties - updated legislation

PDF, 135 KB, 20 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory note for employment income provided through third parties

PDF, 204 KB, 6 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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.

Published 13 July 2017

Related content