Consultation outcome

Tackling Disguised Remuneration: technical consultation

This consultation has concluded

Download the full outcome

Detail of outcome

This document provides a technical overview of the changes announced at Budget 2016, highlighting amendments and additions, as well as a summary of the responses to the consultation.

The consultation also included outline proposals to tackle schemes used by the self-employed, and deny employer deductions where disguised remuneration schemes are used. These proposals were announced at Autumn Statement 2016 and this document provides further detail.

Original consultation

This consultation ran from to


A technical consultation on the details of changes announced at Budget 2016 to tackle disguised remuneration tax avoidance schemes, including draft legislation.


Consultation description

At Budget 2016 the government announced a package of changes to tackle disguised remuneration avoidance schemes to ensure users of these arrangements pay their fair share of income tax and National Insurance contributions.

This technical consultation includes more detail on the changes the government will introduce in Finance Bill 2017. In order to provide as much detail as possible an early draft of the legislation has been included in the consultation document.

This consultation also includes details of proposals to tackle similar schemes used by the self-employed, and proposals to restrict the tax relief available to employers in connection with the use of these schemes.

The government would like to hear views from anyone who is affected by, or interested, in these changes. This includes both users and promoters of disguised remuneration schemes, as well as the accountancy and tax professions.