Policy paper
HMRC issue briefing: operational activity during the new independent review of the Loan Charge
This briefing explains HMRC's operational activity following the new independent review of the Loan Charge.
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The government has published its response to the independent loan charge review in Budget 2025.
This briefing explains the operational activity that HM Revenue and Customs (HMRC) will undertake following the new independent review of the Loan Charge for customers who have used disguised remuneration tax avoidance arrangements.
Updates to this page
Published 23 January 2025
Last updated 26 November 2025
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Page updated after publication of government response to the independent loan charge review in Budget 2025.
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Updated to include text of letters sent to customers.
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Updated with information regarding customer letters.
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Page updated with additional customer support information.
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First published.