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Loan schemes and the loan charge — an overview

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

Last fetched 04 May 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 updated26 Nov 2025

Organisations

HM Revenue & Customs

Topics

Corporate informationDisguised remuneration schemesTax evasion and avoidanceTax avoidance

Source

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