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Find out about the tax avoidance arrangements used by some umbrella companies.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.
Find out what to do if an agency or umbrella company offers to reduce your tax liability and increase your take home pay.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Check the availability and any issues affecting the send your loan charge details service.
The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.
Don’t include personal or financial information like your National Insurance number or credit card details.
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