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How to tax a beneficial loan arrangement for a director or employee.
Find out about loans that count as qualifying loans.
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 changes to enveloped UK dwellings and related finance from 6 April 2017.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Find out how to recognise disguised remuneration tax avoidance schemes and settle your tax affairs with HMRC.
How to complete supplementary pages CT600A and what information you need to include.
Don’t include personal or financial information like your National Insurance number or credit card details.
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