Policy paper

Corporation Tax and Income Tax: tackling disguised remuneration - restricting tax relief for contributions to avoidance schemes

This tax information and impact note supports the government's commitment to tackling tax avoidance and aims to deter the future use of disguised remuneration avoidance schemes.



This measure will deny deductions in computing an employer’s taxable profits for contributions to a disguised remuneration tax avoidance scheme unless any associated charge to PAYE and National Insurance Contributions is paid within a specified time.

Published 5 December 2016