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
How to tax a beneficial loan arrangement for a director or employee.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
How the Buyer Credit Facility works, its benefits, eligibility and how to apply.
How UK museums and galleries can arrange to protect exhibits on loan from abroad from court-ordered seizure.
Find out about our Standard Buyer Loan Guarantee: its benefits, eligibility criteria and how to apply.
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.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Support for Mortgage Interest (SMI) helps homeowners on certain benefits pay interest on loans or mortgages - what you'll get, eligibility and how to claim.
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
Interest-free loans from the government for some people on benefits: how to apply, check if you're eligible
Think carefully before you borrow money for your company.
Apply for a refugee integration loan if you're over 18 and you're either a refugee, you've been given humanitarian protection or you're the dependant of a refugee or someone who's been given humanitarian protection - what you'll get, how you're...
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.
Find out about our Lines of Credit facility: its benefits, eligibility criteria and how to apply.
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.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
If you're preparing land for homes, we can loan you up to £250 million to cover infrastructure and enabling costs.
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.