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The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Find out about our Bills and Notes Guarantee: its benefits, eligibility criteria and how to apply.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
Find out about our Direct Lending Facility: its benefits, eligibility criteria and how to apply.
For courses before August 2016 - student loans, grants, application forms, Tuition Fee Grant, Course Grant and guidance notes.
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.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Information about director's loans.
Find guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
How to complete supplementary pages CT600A and what information you need to include.
We recognise that you and other members of your household might be experiencing additional stress, anxiety, or financial strains due to the current cost of living pressures. To help, we’ve created this guide on how to make sure you’re getting...
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
Check which electric (plug-in) and hybrid vans, trucks and motorbikes are available for a grant.
Information on, and how to apply for, incentive payments within the low-carbon off-grid energy sector.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Information for eligible academies, sixth-form colleges and voluntary aided (VA) schools about the Condition Improvement Fund (CIF).
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
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