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
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.
Find out how to recognise disguised remuneration tax avoidance schemes and settle your tax affairs with HMRC.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
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.
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.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
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 briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
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.
Check the disguised remuneration settlement terms 2020 if you're a tax agent or adviser and need to help clients settle liabilities.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
This tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment.
We welcome views on ways to tackle future use of disguised remuneration tax avoidance.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.