Policy paper

Tackling disguised remuneration avoidance schemes overview of changes and technical note

This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benefit Trusts (EBTs).



This note provides details on the package of changes announced at Budget 2016. Chapter 1 is an overview of changes for scheme users and aims to provide a short summary of the rest of the note. The remaining chapters, 2 onwards, are a technical note covering the background details of the changes.

Published 16 March 2016