Policy paper

Loan schemes and the loan charge - an overview

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

• From: HM Revenue & Customs
• Published: 23 October 2018
• Last updated: 9 February 2022 — See all updates

Documents

Tax avoidance loan schemes and the loan charge

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Tax avoidance loan schemes and the loan charge - factsheet (infographic)

PDF, 647 KB, 2 pages

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Repaying a disguised remuneration loan to a third party

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Details

Loan schemes - otherwise known as ‘disguised remuneration’ schemes - are used to avoid paying Income Tax.

This page sets out:

• how loan schemes are used to avoid paying tax
• what the loan charge is, and who it affects
• the support we’re giving to people to get their tax affairs in order

Published 23 October 2018
Last updated 9 February 2022 + show all updates

1. 9 February 2022

   Updated the section ‘Repaying a disguised remuneration loan to a third party’ to reflect updated guidance on whether the loan agreement is unenforceable.

2. 28 July 2021

   Added information for people who may have been contacted by a third party to repay a disguised remuneration loan.

3. 15 January 2019

   Added factsheet infographic.

4. 23 October 2018

   First published.