Policy paper

Loan schemes and the loan charge - an overview

Facts, figures and information on tax avoidance loan schemes and the loan charge.

From:
HM Revenue & Customs
Published
23 October 2018
Last updated
9 February 2022 鈥� See all updates

Documents

Tax avoidance loan schemes and the loan charge

HTML

PDF, 647 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Repaying a disguised remuneration loan to a third party

HTML

Details

Loan schemes - otherwise known as 鈥榙isguised remuneration鈥� schemes - are used to avoid paying Income Tax.

This page sets out:

  • how loan schemes are used to avoid paying tax
  • what the loan charge is, and who it affects
  • the support we鈥檙e giving to people to get their tax affairs in order

Updates to this page

Published 23 October 2018
Last updated 9 February 2022 show all updates

  1. Updated the section 鈥楻epaying a disguised remuneration loan to a third party鈥� to reflect updated guidance on whether the loan agreement is unenforceable.

  2. Added information for people who may have been contacted by a third party to repay a disguised remuneration loan.

  3. Added factsheet infographic.

  4. First published.

Sign up for emails or print this page

Related content