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Implementation of changes to the loan charge · Order Paper · Order Paper

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Implementation of changes to the loan charge

Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.

Last fetched 04 May 2026 · gov.uk

Documents

Explanatory noteapplication/pdf Explanatory note: refunding voluntary restitutionapplication/pdf Implementation of changes to the loan charge Draft legislationapplication/pdf Implementation of changes to the loan charge: refunding voluntary restitution Draft legislation: refunding voluntary restitutionapplication/pdf The Disguised Remuneration Repayment Scheme 2020application/pdf

At a glance

TypePolicy paper

First published20 Jan 2020

Last updated09 Nov 2020

Organisations

HM Revenue & Customs

Topics

Tax agent and adviser guidanceDisguised remuneration schemesTax evasion and avoidance

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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