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Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
The Work and Opportunities for Women (WOW) programme is the flagship women’s economic empowerment programme funded by the UK Foreign, Commonwealth and Development Office (FCDO).
Information on legal requirements and advice for British nationals buying or renting property in Spain.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
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.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
This note is part of the statutory guidance under s215 of the HRA 2008 (from 1 April 2024)
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