Disguised Remuneration Zone

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This zone is all about the 'Diguised Remuneration' Loan Charge. It explains how to settle up with HMRC in respect of any pay that has been disguised as loans 'disguised remuneration' and includes contractor loans and Employee Benefit Trust loans. 

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2026 Loan Charge settlement terms : Login or subscribe to read more...
HMRC's operational activity during loan charge review
Loan Charge Review: At a glance (Terms of Reference)
Statement of Practice 1 (2020): Disguised remuneration loan charge election
Disguised remuneration 2020 settlement opportunity : Login or subscribe to read more...
Loan charge & disguised remuneration? Start here...
FAQs for Disguised Remuneration Settlements : Login or subscribe to read more...
Disguised remuneration: At a glance
Requirement to correct and Employee Benefit Trusts
Disguised remuneration: Applying to postpone your loan charge (withdrawn 1 January 2019) : Login or subscribe to read more...
Disguised Remuneration 2017 settlement opportunity (closed) : Login or subscribe to read more...
EBT schemes: where are we now?
Disguised remuneration loan charge : Login or subscribe to read more...