Form

Disguised remuneration: apply to postpone your 2019 loan charge (DR100)

Use this form if you’ve used a disguised remuneration tax avoidance scheme and you want to make an application to postpone your 2019 loan charge.

From:
HM Revenue & Customs
Published
1 January 2018

This publication was withdrawn on

This content is no longer current. From 1 January 2019 it is no longer possible to postpone the loan charge. The loan charge comes into effect on 5 April 2019, so you should settle your tax affairs and pay HMRC what you owe as soon as you can.

Documents

Disguised remuneration: apply to postpone your 2019 loan charge (DR100)

Ref: DR100

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Compliance/1.0/DR100&template=DR100.xdp

Details

Complete this form if you:

  • have used a disguised remuneration tax avoidance scheme which the 2019 loan charge will apply to
  • want to make an application to postpone your loan charge until a later date

You can only apply to postpone the loan charge in certain circumstances, set out in more detail in the form. You can only apply from 1 January 2018 to 31 December 2018.

We recommend you use the form. If you don’t you’ll need to send all the information and supporting details to either the postal or email address that’s shown on the form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Published 1 January 2018

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