Policy paper

Loan charge settlement scheme: how HMRC will implement it

Find out how HMRC will apply the loan charge settlement scheme to disguised remuneration loan charge liabilities.

• From: HM Revenue & Customs
• Published: 7 September 2026

Documents

How HMRC will implement the loan charge settlement scheme

HTML

Details

Use this guide if you need to find out:

• when HMRC will make the settlement offers
• how long individuals or employers have to settle
• how we calculate the settlement offers for individuals and employers
• about the settlement process for different customer groups

Published 7 September 2026