Disguised remuneration: guidance following the outcome of the independent loan charge review: updated to reflect procedure for voluntary restitution repayments, change in terminology from ‘disclosure’ to ‘reasonable disclosure’ in respect of loans made before April 2016, the need for employers who have paid the loan charge to report amendments and details where employees have elected to spread outstanding balances over three years; and
Notice 117: Authorised Economic Operator: updated address and phone number for AEO central site.
Disguised remuneration: guidance following the outcome of the independent loan charge review: updated to reflect procedure for voluntary restitution repayments, change in terminology from ‘disclosure’ to ‘reasonable disclosure’ in respect of loans made before April 2016, the need for employers who have paid the loan charge to report amendments and details where employees have elected to spread outstanding balances over three years; and
Notice 117: Authorised Economic Operator: updated address and phone number for AEO central site.
