Threads / Disguised Remuneration Scheme and Loan Charge / Disguised remuneration: self-employed schemes
Policy Paper Published 5 Dec 2016 HM Revenue & Customs ↗ View on GOV.UK

Disguised remuneration: self-employed schemes

This tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment.

▤ Verbatim text from source document

This measure is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment. The measure will also deal with the historic use of such planning by introducing a charge to tax on loans and amounts previously made available and which have never been repaid.