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).
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Details
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.
Last updated 22 December 2022 + show all updates
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Updated the email address to contact HMRC if you think you might have used an avoidance scheme as an individual or contractor from cl.resolution@hmrc.gov.uk to CAGetHelpOutOfTaxAvoidance@hmrc.gov.uk.
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First published.