Policy paper

Loan schemes and the loan charge - an overview

Facts, figures and information on tax avoidance loan schemes and the loan charge.

From:
HM Revenue & Customs
Published
23 October 2018
Last updated
9 February 2022 — See all updates

Documents

Tax avoidance loan schemes and the loan charge

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Tax avoidance loan schemes and the loan charge - factsheet (infographic)

PDF, 647 KB, 2 pages

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Repaying a disguised remuneration loan to a third party

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Details

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
Published 23 October 2018
Last updated 9 February 2022 + show all updates

  1. Updated the section ‘Repaying a disguised remuneration loan to a third party’ to reflect updated guidance on whether the loan agreement is unenforceable.

  2. Added information for people who may have been contacted by a third party to repay a disguised remuneration loan.

  3. Added factsheet infographic.

  4. First published.

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