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Reporting disguised remuneration loans

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HMRC has updated its ‘Issue briefing: disguised remuneration charge on loans’, originally published in July 2018, to remind individuals affected by the loan charge who did not settle by 5 April and are not covered by the November 2017 settlement terms to provide HMRC with information on their outstanding loans by 30 September 2019 and file a self-assessment return by 31 January 2020.

Employed scheme users must, where possible, give the relevant details to their employers, who will account for the loan charge through PAYE.


Issue: 1447
Categories: News