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Threads / Disguised Remuneration Scheme and Loan Charge / Timeline
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Disguised Remuneration Scheme and Loan Charge

HMRC is managing the Loan Charge, a tax enforcement measure targeting disguised remuneration schemes where employers and intermediaries used loans to avoid income tax and National Insurance contributions. The policy has been controversial due to retrospective application and significant taxpayer bills; HMRC has commissioned independent reviews to assess implementation and fairness while continuing to pursue affected participants and report company payments.

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