Policy paper

Employment income provided through third parties - updated legislation

This clause introduces a new charge on outstanding loans from disguised remuneration schemes.



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.

Any technical queries should be sent to email: incometax.structure@hmrc.gsi.gov.uk.

Published 13 July 2017