Skip to main content
Guidance

Disguised remuneration settlement terms 2020

Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.

Updates to this page

From:
HM Revenue & Customs
Published:
13 August 2020
Last updated:
26 November 2025
Show all updates

  1. Page updated after publication of government response to the independent loan charge review in Budget 2025.

  2. Outdated references to 2 compliance operational guidance pages have been removed.

  3. Page updated to reflect the recent publication by the government of the terms of reference for the new independent review of the Loan Charge.

  4. Page updated to reflect government's announcement that there will be a further independent review of the loan charge.

  5. Removed phone number and updated the wording signposting the email address for disguised remuneration scheme users to contact us.

  6. The reference year used to determine automatic eligibility to pay by instalments has been updated. The information on Section 222 charges has also been updated.

  7. Welsh translation updated.

  8. Information about 'Section 222 of the Income Tax (Earnings and Pensions) Act 2003 — interaction with the loan charge' has been added to section 14 of the guidance, to explain when a Section 222 charge can occur and when HMRC will collect the charge.

  9. Email address for disguised remuneration scheme users to contact us has been updated.

  10. Added information on residual tax, voluntary restitution and 3 year spread election.

  11. We have updated the guidance with information on what customers affected by the loan charge should do now the 30 September 2020 deadline has passed.

  12. Welsh translation has been added.

  13. First published.

Documents

Disguised remuneration settlement terms 2020 for tax agents or advisers

HTML

Details

The government has published its response to the independent loan charge review in Budget 2025. 

HMRC is reviewing what this means for customers and you can find the latest update here.

Use this guide if you need to help clients understand and settle their liabilities with HMRC if they’re in a disguised remuneration scheme.

Sign up for emails or print this page

Related content