HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge
This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
The government has published its response to the independent loan charge review in Budget 2025.
HMRC is reviewing what this means for customers and you can find the latest update here.
Disguised remuneration schemes are arrangements that pay loans instead of ordinary income to avoid Income Tax and National Insurance contributions.
The loan charge has been introduced to tackle the use of disguised remuneration schemes.
People who anticipate having difficulty paying what they owe under the loan charge will be able to agree a manageable payment plan with HMRC depending on individual circumstances. There is no limit, and people will be given as long as they need to pay what they owe.
This issue briefing sets out information about the loan charge and explains how HMRC will help customers settle their disguised remuneration and/or loan charge liabilities.