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Contains Parliamentary information licensed under the Open Parliament Licence v3.0. Contains public sector information licensed under the Open Government Licence v3.0. © Parliamentary copyright. © Crown copyright.

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POLICYWithdrawnPolicy paper · gov.uk

Loan schemes and the loan charge — an overview

Facts, figures and information on tax avoidance loan schemes and the loan charge.

Last fetched 03 Jun 2026 · gov.uk

Documents

Tax avoidance loan schemes and the loan charge Tax avoidance loan schemes and the loan charge - factsheet (infographic)application/pdf Repaying a disguised remuneration loan to a third party

At a glance

TypePolicy paper

First published22 Oct 2018

Last updated03 Jun 2026

Organisations

HM Revenue & Customs

Topics

Corporate informationDisguised remuneration schemesTax evasion and avoidanceTax 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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