Policy paper

Statement of Practice 1 (2020)

Find information on making a late election (if subject to the loan charge) to spread outstanding disguised remuneration loan balance evenly across 3 tax years.

• From: HM Revenue & Customs
• Published: 19 November 2020
• Last updated: 6 August 2021
  Show all updates

  1. 6 August 2021

     The URL for the loan charge reporting form has been removed as the form is no longer available online.

  2. 19 November 2020

     First published.

Documents

Statement of Practice 1 (2020)

HTML

Details

Statements applicable to individuals (Income Tax and interest on tax).