Guidance

Employee Benefit trusts: settlement opportunity

This publication was withdrawn on 4 October 2016

This settlement opportunity ended on 31 July 2015. You can still settle after that date, but the treatment of the agreement will be different.

HM Revenue and Customs is offering employers who have used Employee Benefit Trusts (and similar arrangements) the opportunity to resolve outstanding enquiries.

Detail

This settlement opportunity ended on 31 July 2015. You can still settle after that date, but the treatment of the agreement will be different.

These arrangements seek to minimise the Income Tax and National Insurance charge on remuneration to employees and directors and may also generate a claim for Corporation Tax deductions for payments into the trust.