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Check the availability and any issues affecting the send your loan charge details service.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Southern Region, Mr I Perry FRICS, Mr D W Cotterell FRICS and Mr L G Packer on 17 February 2025
Find out if the loan charge applies to your disguised remuneration loans, and how to settle your loan charge liability.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Find out about settling your outstanding disguised remuneration loan charge liability under the loan charge settlement scheme.
Form TR4 to transfer a charge or a portfolio of charges.
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).
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Do not include personal or financial information like your National Insurance number or credit card details.
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