Policy paper

Disguised remuneration: self-employed schemes

This tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment.

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Details

This measure is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment. The measure will also deal with the historic use of such planning by introducing a charge to tax on loans and amounts previously made available and which have never been repaid.

Published 5 December 2016