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Policy paper

Loan schemes and the loan charge — an overview

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

Updates to this page

From:
HM Revenue & Customs
Published:
23 October 2018
Last updated:
3 June 2026
Show all updates

  1. HMRC is aware that a small number of individuals are being  contacted by a third party about repaying a loan that they took out from a disguised remuneration (DR) scheme and understands these requests can be unexpected and distressing for those affected.

  2. Page updated after publication of government response to the independent loan charge review in Budget 2025.

  3. Updated the section ‘Repaying a disguised remuneration loan to a third party’ to reflect updated guidance on whether the loan agreement is unenforceable.

  4. Added information for people who may have been contacted by a third party to repay a disguised remuneration loan.

  5. Added factsheet infographic.

  6. First published.

Documents

Tax avoidance loan schemes and the loan charge

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

PDF, 647 KB, 2 pages

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Repaying a disguised remuneration loan to a third party

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Details

The government has published its response to the independent loan charge review in Budget 2025.

HMRC is reviewing what this means for customers and you can find the latest update here.

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

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