Policy paper

Disguised remuneration: further update

This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.

Documents

Draft clause

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Draft explanatory notes

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Details

Legislation will be introduced in Finance Bill 2017-18 to modify Part 7A Income Tax (Earnings and Pensions) Act 2003.

Published 22 November 2017