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If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
Find out how to recognise disguised remuneration tax avoidance schemes and settle your tax affairs with HMRC.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
The independent review of the disguised remuneration loan charge has now concluded and the government has published its response.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
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.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
This tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment.
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.
This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
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.
Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
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).
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Don’t include personal or financial information like your National Insurance number or credit card details.
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