Tackling disguised remuneration: draft guidance for changes to Part 7A

Draft guidance for all the tackling disguised remuneration changes affecting employers and employees in the 2017 to 2018 tax year.



This document contains draft updates to the Employment Income Manual for the changes to Part 7A of ITEPA 2003 as a result of Finance Act 2016, and for the expected changes from Finance Bill 2017.

It doesn’t contain draft guidance on the:

  • new charge on outstanding loans
  • changes to tackle self-employed schemes
  • employer deductions

guidance for those changes will be set out later in 2017.

If you have any comments, or queries, on this draft guidance please contact

The guidance will be finalised and published in the Employment Income Manual following Royal Assent of Finance Bill 2017.

Published 20 March 2017