We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
How to tax a beneficial loan arrangement for a director or employee.
Find out about loans that count as qualifying loans.
Find out how to recognise disguised remuneration tax avoidance schemes and settle your tax affairs with HMRC.
Tax and reporting rules for employers providing loans to employees
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Data on the performance of the government’s COVID-19 loan guarantee schemes.
If you're a close company or a tax agent, find out how to claim relief for loans that have been repaid, released, or written off.
How to complete supplementary pages CT600A and what information you need to include.
HMT management information about the Coronavirus Business Interruption Loan Scheme (CBILS), Coronavirus Large Business Interruption Loan Scheme (CLBILS), Bounce Back Loan Scheme (BBLS) and Future Fund Scheme.
Find out about our Standard Buyer Loan Guarantee: its benefits, eligibility criteria and how to apply.
From 28 June 2022, the leaseholder protections on building safety costs in England have come into effect.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).