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Find out how to recognise disguised remuneration tax avoidance schemes and settle your tax affairs with HMRC.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Check if you qualify for a refund of Income Tax and National Insurance contributions paid, or a waiver of payments being made, in settlement of disguised remuneration scheme use.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
The independent review of the disguised remuneration loan charge has now concluded and the government has published its response.
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