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Employment income provided through third parties - updated legislation

This clause introduces a new charge on outstanding loans from disguised remuneration schemes.

Last fetched 04 May 2026 · gov.uk

Documents

Employment income provided through third parties - updated legislation application/pdf Explanatory note for employment income provided through third parties application/pdf

At a glance

TypePolicy paper

First published13 Jul 2017

Last updated13 Jul 2017

Organisations

HM Treasury HM Revenue & Customs

Topics

MoneyGovernment spending

Source

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