Policy paper

Statement of Practice 1 (2020)

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.

Documents

Details

Statements applicable to individuals (Income Tax and interest on tax).

Published 19 November 2020
Last updated 6 August 2021 + show all updates
  1. The URL for the loan charge reporting form has been removed as the form is no longer available online.

  2. First published.