Tackling disguised remuneration technical update

Changes to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016.



This update sets out the changes made since the technical note and summary of responses documents were published on 5 December 2016.

For an explanation of all the legislation being introduced to tackle disguised remuneration avoidance schemes this update should be read alongside the technical note.

Published 20 March 2017