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.
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Use this guide if you need to help clients understand and settle their liabilities with HMRC if they’re in a disguised remuneration scheme.
Last updated 11 April 2023 + show all updates
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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.
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Welsh translation updated.
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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.
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Email address for disguised remuneration scheme users to contact us has been updated.
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Added information on residual tax, voluntary restitution and 3 year spread election.
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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.
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Welsh translation has been added.
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First published.