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.
Documents
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