Policy paper

Loan schemes and the loan charge - an overview

Facts, figures and information on tax avoidance loan schemes and the loan charge.

Documents

Tax avoidance loan schemes and the loan charge - factsheet (infographic)

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Details

Loan schemes - otherwise known as ‘disguised remuneration’ schemes - are used to avoid paying Income Tax.

This page sets out:

  • how loan schemes are used to avoid paying tax
  • what the loan charge is, and who it affects
  • the support we’re giving to people to get their tax affairs in order
Published 23 October 2018
Last updated 15 January 2019 + show all updates
  1. Added factsheet infographic.
  2. First published.