Policy paper

Disguised remuneration: further update

This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Disguised remuneration: further update

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Draft clause

PDF, 31.2 KB, 1 page

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Draft explanatory notes

PDF, 129 KB, 2 pages

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Details

Legislation will be introduced in Finance Bill 2017-18 to modify Part 7A Income Tax (Earnings and Pensions) Act 2003.

Published 22 November 2017