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Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Find out about a tax avoidance scheme used by companies to reduce their tax liability.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
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.
This tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment.
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).
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 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.
Do not include personal or financial information like your National Insurance number or credit card details.
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