Tax on contractor loans

Information about a settlement opportunity for participators in tax avoidance schemes.

This publication was withdrawn on

This settlement opportunity close on 30 June 2015.



HM Revenue and Customs (HMRC) is inviting some participants in certain schemes to settle their tax liabilities by agreement, without the need for legal action. This settlement opportunity offers both the taxpayers and HMRC the best opportunity to resolve these disputes in a way which is cost-effective and consistent. Where people decline the settlement opportunity, HMRC will increase the pace of their investigations and move disputes quickly to legal action.

Published 16 May 2014
Last updated 10 August 2015 + show all updates
  1. The closing date for registering for this Settlement Opportunity has now closed.
  2. The document ten things you need to know about the contractor loans settlement opportunity has been added to this page.
  3. The closing date for this Settlement Opportunity has been extended to 30 June 2015. To qualify you will need to have contacted us by this date. After that you must then agree settlement by 30 September 2015. We have also explained some aspects in more depth than previously.
  4. First published.