This clause introduces a new charge on outstanding loans from disguised remuneration schemes.
PDF, 135KB, 20 pages
PDF, 204KB, 6 pages
The government has published updated legislation for employment income provided through third parties.
Further supporting documents, including tax information and impact notes can be found on the Spring Budget 2017: tax related documents page.
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13 July 2017
HM Revenue & Customs
Finance Bill: September 2017
HM Revenue and Customs draft legislation
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