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Register to vote Register by 18 June to vote in the General Election on 4 July.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
This note is part of the statutory guidance under s215 of the HRA 2008 (from 1 April 2024)
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
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 information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
How to complete supplementary pages CT600N and what information you need to include.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
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.
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Guy Brannan on 12 April 2024
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
The Regulator of Social Housing's view of how well Regenda Limited is meeting regulatory standards.
Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.
Don’t include personal or financial information like your National Insurance number or credit card details.
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